Personal property is defined as, “That property which is not a part of or a fixture to land or improvements in that it can be moved without damage to itself or the real property.”

K.S.A. 79-303 states, “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.”

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.

Items that should be reported are:

  • Trucks and pickups tagged at 16,000 pounds or more.
  • Cars, trucks, pickups and motorcycles with expired tags.
  • Mopeds, 3 & 4-wheelers, snowmobiles, golf carts and dune buggies.
  • Travel trailers, camping trailers and fifth-wheels that are NOT SELF-CONTAINED.
  • Flatbed and utility trailers.
  • Boats, boat motors, boat trailers and boat cradles.
  • Construction equipment.
  • Aircraft.
  • Business machinery and equipment.

Assessment sheets are mailed, as a courtesy, each January to owners who currently list items of personal property.  Be sure and contact our office immediately if you do not receive an assessment sheet and feel you should have.  Our phone number for personal property questions is (785)282-5100.  First time filers, especially businesses, are encouraged to contact our office for assistance.  This can save both the property owner and the county time.

K.S.A.79-306 requires all taxable personal property to be listed, by a taxpayer, on a rendition (also referred to as a “statement”) and filed with the County Appraiser on or before March 15th of each year, or the next following business day, if such date falls on a day other than a regular business day.  Oil and gas renditions are to be filed on or before April 1st.

The County Appraiser may extend the March 15th deadline if the taxpayer submits a request in writing, stating just and adequate reasons for the extension, and is received by the County Appraiser on or before the March 15th due date, April 1st for oil and gas rendition.

If personal property is not listed or if a rendition is untimely filed, the County Appraiser is required by law to apply any applicable penalties.  These penalties are set forth in K.S.A. 79-1422 and K.S.A. 79-1427(a) as follows:

  • March 16 – April 15:  5% penalty
  • April 16 – May 15:  10% penalty
  • May 16 – June 15:  15% penalty
  • June 16 – July 15:  20% penalty
  • July 16 –March the following year:  25% penalty
  • Failure to file:  50% penalty

Article II, Section I of The Kansas Constitution provides that:  Tangible personal property shall be classified into six subclasses and assessed uniformly by subclass at the following assessment percentages:

  1. Manufactured homes used for residential purposes----11.5%.  *
  2. Mineral leasehold interests, except oil leasehold interests the average daily production from which is five barrels or less, and natural gas leasehold interests the average daily production from which is 100 mcf or less----25% otherwise----30%.
  3. Public utility tangible personal property including inventories thereof, except railroad personal property, including inventories thereof, which shall be assessed at the average rate all other commercial and industrial property is assessed----33%.
  4. All categories of motor vehicles not defined and specifically valued and taxed pursuant to law enacted prior to 1985----30%.
  5. Commercial and industrial machinery and equipment which, if its economic life is seven years or more, shall be valued at its retail cost when new less seven-year straight-line depreciation, or which, if its economic life is less than seven years, shall be valued at its retail cost when new less straight-line depreciation over its economic life, except that, the value so obtained for such property, notwithstanding its economic life and, as long as such property is being used, shall not be less than 20% of the retail cost when new of such property, otherwise----25%.
  6. All other tangible personal property not otherwise specifically classified----30%.

* The same as manufactured homes considered as real property.


Glossary of Key Personal Property Terms

Acquisition Cost:  The cost to acquire property; can be either a new cost or a used cost.

Ad Valorem:  According to value.

Appraised Value:  The value of a property before the assessment rate/percent is applied.

Appraised Value of Commercial Equipment:  The retail-cost-when-new multiplied by the appropriate factor from the CIME Appraised Factor Table.

Assessment:  The act, process or an instance of estimating the value of property for taxation.

Assessment Date:  The date as of which the assessments for a tax year are made; the assessment date in Kansas is January 1.

Assessment Rate:  The percentage the appraised value of a property is multiplied by to determine its assessed value.

Assessed Value:  The value on which the tax burden to support local government services, special assessments and public schools is allocated among property owners; the appraised value multiplied by the assessment percentage.

BBC:  The measurement in inches from the truck-tractor’s front bumper to the back of the cab.

BOTA:  Board of Tax Appeals; state agency to which property values and taxes can be appealed.

CAMA:  The Computer Assisted Mass Appraisal program used by county appraisers to value real property within the county.

Chassis Cab / Cab and Chassis:  Includes the cab, frame, power plant, drive line, suspensions, axles, wheels, tires on a truck; does not include a bed.

CIME:  Commercial/Industrial Machinery and Equipment.

Curb Weight:  The empty (dry shipping) weight of the truck without load or driver; includes standard equipment; does not include the bed on a cab & chassis motor vehicle.

GCW or Gross Combined Weight:  The allowable loaded weight for a truck-tractor and trailer combined; includes the weight of both units and the cargo; applicable to truck-tractors only.

GVW or Gross Vehicle Weight:  The maximum manufacturer recommended weight the axles of the truck can carry; includes the weight of the truck and its bed and any cargo weight placed upon the axles; does not consider the weight of a trailer.

Gross Weight:  For Registration Purposes (K.S.A. 8-143): means and includes the empty weight of a truck, or combination of truck or truck-tractor and any type trailer or semi-trailer, plus the maximum weight of the cargo which will be transported thereon; does not include the weight of any travel trailer used for private recreational purposes, vehicles towed by a wrecker.

Heavy Duty Truck (Truck Blue Book):  Generally considered a truck having a GVW over 33,000 pounds; vehicles registered 24M or greater are considered a “heavy truck” for valuation and taxation purposes.

IAAO:  International Association of Assessing Officers.

ICC:  Interstate Commerce Commission.

KCC:  Kansas Corporation Commission.

KDOR:  Kansas Department of Revenue.

K.S.A.:  Kansas Statutes Annotated; statute is another term used for law.

LESSEE:  Someone who leases property from someone else.

LESSOR:  Someone who leases property he/she owns to someone else.

Light Duty Truck (Truck Blue Book):  Generally, a truck with a GVW under 12,000 pounds; vehicles on a one-ton or lighter chassis are referred to as light duty trucks.

Local Governing Entity:  Entity with the authority to tax property within its jurisdiction based upon the amount of money necessary to provide its services.  Examples:  school board, water district, county, city or township.

MSO or Manufactures Statement of Origin:  a.k.a. MCO or Manufactures Certificate of Origin is the original document received from the dealer for a brand new motor vehicle, prior to the vehicle title being issued.

MSRP:  Manufacturers Suggested Retail Price.

MVE-1:  The Motor Vehicle Examination form used by the Kansas Highway Patrol for inspection of certain vehicles, such as out-of-state, assembled or kit vehicles.

Medium Duty Truck (Truck Blue Book):  Generally considered a truck having a GVW between 12,001 and 33,000 pounds.

Mill Levy:  The tax rate applied to the assessed value.  One mill is one dollar per $1,000 dollars of assessed value.  To calculate tax dollars, divide the mill levy by 1,000 and then multiply by the assessed value.  The mill levy for a local governing entity is determined by dividing its budget by the taxable assessed value in its district.

Net Weight:  The dry shipping weight of the truck only; the same as curb weight.

Personal Property:  “...every tangible thing which is the subject of ownership, not forming part or parcel of real property” as defined in K.S.A. 79-102.

PVD:  The Property Valuation Division is the division within the Kansas Department of Revenue which directs and assists counties in the valuation of property, as required by Kansas law.

RCWN:  The Retail Cost When New is the dollar amount an item would cost when it is new at the retail level of trade.

Rendition:  The form used by the taxpayer to list all taxable personal property owned or in his control as of January 1; must be submitted annually to the county appraiser.

Situs:  The location of property for taxation purposes.

Stripped Chassis / Chassis Only:  Includes the frame, power plant, drive line, suspensions, axles, wheels, and tires for a motor vehicle; does not include a cab, body or a bed; is considered an incomplete vehicle which cannot be driven on roadways.

Taxing District:  The geographic area over which a local governing entity provides services and has taxing authority.

Tax Roll:  The list of taxable property within a jurisdiction; includes the name of the owner, the assessed value, the mill levy and the property tax.

Tax Unit:  A geographic area within the county for which the total mill levy is the same.

Truck Bed:  A piece of equipment mounted behind the cab of the truck which is designed to haul or carry property.  Example: flat or box bed, concrete-mixer, trash-packer, etc.

Truck Body:  The outer shell of a motor vehicle, which is mounted to a stripped chassis, covers the chassis from bumper to bumper.  Example: step-van body (UPS truck); bus or ambulance body, etc.

VRF:  The Value Release Forms which are generated through the VIPS list the vehicle description and class codes used by county appraisers and county treasurers.

VIN:  The Vehicle Identification Number which is used to identify a motor vehicle; standardized to 17 digits in 1981; usually found stamped on the drivers side corner of the dashboard and is listed on the vehicle title and registration.

VIPS:  The Vehicle Information Processing System is the state computer program used by county treasurers to process vehicle registration information.