Personal Property

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".

Every person or business who owns or holds tangible personal property shall list said property for assessment.  Kansas Statutes state that the filing deadline is March 15 of each year. 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) 243-8100. 

Should you need more detail than is contained here on the Personal Property Process in Kansas please click on the link at the bottom of this page.

Items that should be reported are:

  • Trucks and pickups tagged 16,000 pounds or more.
  • Cars, trucks, pickups and motorcycles with expired tags.
  • Mopeds, 3 & 4 - wheelers, snowmobiles, golf carts & dune buggies.
  • Travel trailers, camping trailers & fifth-wheelers that are NOT SELF-CONTAINED.
  • Flatbed and utility trailers.
  • Manufactured homes that are not considered Real Property.
  • Watercraft (any vessel designed to be propelled by machinery, oars, paddles or wind on the water).
  • Construction equipment.
  • Aircraft.
  • Pulling tractors & race cars.
  • Business machinery & equipment.



First time filers, especially businesses, are encouraged to contact our office for assistance.  This can save both the property owner and the county time.  You can use the Personal Property Assessment Form (PDF) and print a rendition that may be completed and placed in the mail.

Renditions must be returned by March 15 to avoid penalties. Penalties for late filing are required per Kansas Statutes Annotated (K.S.A. 79-1422) as follows:

     March 16 - April 15 
         5% Personal Property penalty

     April 16 - May 15
        10% Personal Property penalty

     May 16 - June 15
        15% Personal Property penalty

     June 16 - July 15
        20% Personal Property penalty

     July 16 and thereafter
        25% Personal Property penalty

     Failure to file
        50% Personal Property 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, which shall be assessed at ---- 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 by the tag and tax system---- 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. Watercraft -------- 5% 
  7. All other tangible personal property not otherwise specifically classified is assessed at --- 30%.

* The same as manufactured homes considered as real property.

Personal Property Summary for Kansas

Tax Calendar

January 1

  • Real Property Valuation Date 
  • Personal Property Renditions Mailed to Property Owners

March 1

  • Real Property Value Notices Mailed (unless extension granted)

March 15

  • Personal Property Renditions due back to County Appraiser
  • See penalties below for late filing of rendition:

     March 16 - April 15 
         5% Personal Property late filing penalty

     April 16 - May 15
        10% Personal Property late filing penalty

     May 16 - June 15
        15% Personal Property late filing penalty

     June 16 - July 15
        20% Personal Property late filing penalty

     July 16 - March 14
        25% Personal Property late filing penalty

     March 15, next year
        50% Personal Property late filing penalty

May 1

  • Personal Property Appraised Values Mailed

May 10

  • Second half taxes due for previous year 
  •  Second half payment under protest available

May 15

  • Deadline for filing Personal Property Valuation Appeal

June 1

  • Appraiser certifies appraisal roll to County Clerk

November 1-15

  • Mailing of tax bill to property owners

December 20

  • First half payment for current year taxes due
  • First half payment under protest available

Realtors

Century 21 - GHC Associates
201 W 6th
Concorida, KS 66901
Phone: 785-243-1555
Fax: 785-243-4772
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Coldwell Banker - Kaleidoscope Realty
112 W 6th
Concordia, KS 66901
Phone: 785-243-6000
Fax: 785-243-6008
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Realty Associates
2103 S Ohio
Salina, KS 67401
Phone: 785-827-0331
Fax: 785-827-0391
www.realtyassociateskansas.com

C Properties, LLC
Real Estate Broker
PO Box 588
Concordia, KS 66901
easthillsestates.org


Kenneth Johnson
2206 Noble Rd
Concorida, KS 66901
Phone: 785-243-4767
Fax: 785-243-3089
This email address is being protected from spambots. You need JavaScript enabled to view it.

Yearly Value Summary

All values are market value, as certified to the County Clerk by June 1st, with the exception of agricultural land and personal property. Totals do not include state assessed utility property.

Yearly Value Summary