Personal Property is generally defined as property which can include any asset other than real estate. Some examples of personal property are manufactured homes, non-highway vehicles, antique vehicles, vehicles tagged 16M or heavier, trailers, commercial & industrial machinery & equipment, airplanes, helicopters, gliders, dune buggys, golf carts, snowmobiles, ATVs, mopeds, dirt bikes, work-site utility vehicles, travel trailers and campers not "RV" titled, boats, boat motors, boat trailers, jet skis, and oil and gas interests.
Personal property must be reported annually to the County Appraiser on the Personal Property Assessment Form. 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 by March 15 of each year.
The manner in which a vehicle is registered typically determines how the vehicle is valued and taxed for property taxation in Kansas:
"Taxed When Tagged" - simply means the property tax is paid at the time of registration through the Vehicle Registration Office. Motor vehicles registered with a gross weight of 12,000 lbs. or less, recreational vehicles with a Kansas RV-Title, and commercial trucks and trailers are “taxed when tagged” motor vehicles. Please see Vehicle Registration/Tags for more information.
"Tax Roll" - requires a few more steps. The tag registration/renewal is handled through Vehicle Registration. The personal property is reported to the Appraiser's Office each year by March 15 to assign value and the property tax is paid in arrears to the Treasurer's Office by December 20. More information about the various types of personal property is below.
All personal property must be reported to the Appraisers Office whether you put a tag on it or not.
A bill of sale should be presented to the Appraiser's Office when a personal property item is sold, purchased or acquired.
Personal Property is generally defined as property that can include any asset other than real estate. Learn more about personal property appraisal resources.
Tax dollars are used by local government to provide funding for roads, parks, fire protection, police protection, public school districts, health and other services.
By law, the County Appraiser must appraise all taxable personal property using publications and valuation guidelines prescibed by the State Division of Property Valuation.
The personal property "Notice of Value" is sent to the property owner by May 1 each year.
There are two methods available for property owners to challenge or "appeal" their personal property values.
The property owner can appeal the "Notice of Value" by contacting the County Appraiser's Office by May 15th to schedule an informal meeting with an appraiser.
The property owner can file a "Payment Under Protest" with the County Treasurer at the time the tax is paid. If all the tax is paid prior to December 20th, the protest may be filed no later than December 20th.
Note: A taxpayer cannot appeal the "Notice of Value" and "Pay Under Protest" for the same property for the same tax year.
Before or during the informal hearing, the property owner should review the Personal Property Assessment Form for accuracy of property information. The appraiser can demonstrate how the appraised value of the property was determined. Information and documentation to support what the owner believes the property is worth should be presented by the property owner. The appraiser will review and evaluate all information and documentation presented at the hearing. A “hearing result letter” with the appraiser’s final determination of value will be mailed to the property owner. If not satisfied with the appraiser’s final determination of value, the property owner may further appeal to the Kansas Board of Tax Appeals.