Thursday, April 19, 2018

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What is personal property?

Personal property is “ … every tangible thing which is the subject of ownership, not forming part of parcel of real estate.”
[K.S.A. 79-102]

What personal property is taxable?

By law, all property in this state, not expressly exempt, is subject to taxation.  Information regarding property tax exemptions can be found in the “Property Tax Exemption” section. [K.S.A. 79-101]

Who needs to list personal property for taxation?

Every person, association, company or corporation who owns or holds, subject to his or her control, any taxable personal property is required by law to list the property for assessment.  Personal Property is listed for assessment on a tangible personal property form (rendition).

The Property Of: Is Listed By:
A Ward His or her guardian
A Minor His or her father, if not living or unsound then his or her mother, if neither are living then by the person in charge of the property
A Trust for the benefit of another The Trustee
An Estate of a deceased person The Executor of Administrator of the Estate
Held in Receivership The Receiver
A Corporation A Designee of the corporation
A Company or Firm An Agent or Partner


If any person, association, company or corporation has in their possession or custody, any taxable personal property belonging to others, it shall be their duty to list the property with the appraiser in the name of the owner of the property. [K.S.A. 79-303]

Who must sign the personal property rendition?

By law, every person, association, company required to list property must personally sign the rendition.  In addition, if a tax preparer completes the rendition, then the preparer must also sign and certify that the information is true and correct.

When and where does a taxpayer file a rendition?

All taxable personal property is to be listed by the taxpayer on a rendition that must be filed with the county appraiser on or before March 15th of each year.  Oil and gas renditions must be filed on or before April 1st of each year.  The county appraiser may grant the taxpayer an extension to file if the taxpayer submits a request in writing to the appraiser on or before the March 15th or April 1st deadline, stating just and adequate reasons for the extension.                                              
[K.S.A. 79-1422, 79-1457, K.S.A. 79-306, 79-322a]

As a general rule, all tangible personal property is listed in the taxing district where the property is located on the first day of January, except for:

  1. Tangible personal property owned by a Kansas resident that is stationed, located or stored on any municipal airport or airfield is listed and taxed in the taxing district where the owner resides.  If the owner is not a resident of Kansas or the county in which the property is located, then the property is listed where it is located.
  2. Motor vehicles used by students while attending a university or college and owned by such student or another person are listed in the taxing district where the owner resided on January 1st.
  3. The tangible personal property of banks, bankers, brokers, merchants, insurance or other companies (except mutual fire insurance companies) is listed in the taxing district where their business is usually done.
  4. The tangible personal property of manufactories or mines is listed in the taxing district where the manufactories or mines are located.
  5. Personal property in transit is listed in the taxing district where the owner resides unless it is intended for a particular business, then it is listed in the taxing district where the business is to be transacted.

Whenever property is removed from Kansas between November 1 and the following January 1, and then returned to Kansas prior to the following March 1, the property must still be listed unless the owner submits proof that the property was removed for a legitimate business purpose and was listed for taxation in another state.  [K.S.A. 79-304]

What happens if a taxpayer doesn’t file a listing of his personal property with the county?

The county appraiser is required by law to apply a penalty to the assessed value of personal property that is not listed in a timely manner or that is not listed at all.  If the county appraiser grants the taxpayer an extension to the filing deadline and the taxpayer fails to file by the extended deadline, penalties are calculated from the March 15th deadline, (April 1st for oil and gas renditions not the date of the extended deadline.

State law does not allow the county appraiser or the county commissioners to abate, waive or refund penalties.  The State Board of Tax Appeals is the only entity that has the authority to abate penalties imposed by the county appraiser on property that is not listed or that is untimely listed.  Taxpayers seeking relief from a penalty must file an “Application For Relief From A Tax Grievance” with the county appraiser in the county where the penalty was incurred.  The county appraiser will forward the application to the Board.  Either party has the right to request a rehearing or reconsideration within 15 days of the order.

Note:  Since motor vehicles and watercraft can be prorated on to and off of the tax roll, only those motor vehicles and watercraft owned as of the January 1 assessment date will have penalties applied to the value, when applicable.
K.S.A.  79-1422]

Escaped Penalties:    [ 50% ]

If the county appraiser discovers property that was omitted from the tax roll or property that was underreported for whatever reason, one year after the March 15th filing deadline, it shall be considered to have “escaped” taxation.  The county appraiser must determine the assessed value of the property and apply a 50% penalty.  The county appraiser shall include any property that was subject to taxation in any of the two years prior to January 1 of the calendar year in which it was discovered.  The “discovery date” is the date the property is placed on the tax roll and a bill is sent to the owner. 
[K.S.A. 79-1427a]                                                               

How is personal property valued and assessed?

The Kansas Constitution places personal property into Class 2, which is further divided into six subclasses.  A brief description of each personal property subclass and the manner in which it is valued and assessed for purposes of property taxation is outlined below.  Guidelines for valuing personal property can be found on Property Valuation website.  The 2010 Personal Property Valuation Guide provides the guidelines for valuing mobile/manufactured homes, motor vehicles, commercial/industrial machinery and equipment, and other tangible personal property.  Additional guidelines for valuing mobile/manufactured homes can also be found in the Mobile/Manufactured Home Appraisal Guide.  The Kansas Oil & Gas Appraisal Guide provides the guidelines for valuing oil and gas property.  Information pertaining to the valuation of state appraised railroads and public utilities can be found on the website under – “Public Utilities”.

Mobile / manufactured homes used for residential purposes:

Mobile and manufactured homes are built on a permanent chassis and designed to be used as a dwelling, with or without a permanent foundation.   Kansas law states that all mobile and manufactured homes are considered personal property unless:

  1. The title to the home is in the same name of the person (or spouse of the person) who holds title to the land the home is located on, AND
  2. The Home is on a permanent foundation.

Mobile and manufactured homes that are used for residential purposes are valued at their fair market value as of January 1 and are assessed at a rate of 11.5%.  Homes classified in the Mobile Home subclass are not prorated onto or off of the tax roll.

Motor Vehicles:

Kansas law defines a motor vehicle as “every self-propelled device in which any person or property may be transported or drawn upon a public highway …..”  The manner in which a motor vehicle is registered will determine how it is appraised for property tax purposes.  Motor vehicle values can be prorated according to provision in the Kansas statutes (except for state assessed and rental excise taxed motor vehicles). 
[K.S.A. 79-306d,  79-5107]

What is a Rendition?

Late Filing Penalties