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.
- 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.
- Manufactured homes used for residential purposes.--------- 11.5 %. *
- 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%.
- 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%.
- All categories of motor vehicles not defined and specifically valued and taxed by the tag and tax system---- 30%.
- 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%.
- Watercraft -------- 5%
- All other tangible personal property not otherwise specifically classified is assessed at --- 30%.
* The same as manufactured homes considered as real property.