525 N. Main, #227  Wichita, KS.  67203, Tel: (316) 660-9110 Fax: (316) 383-7457 

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INDIVIDUAL PERSONAL PROPERTY

The Individual Personal Property Division of Personal Property appraises personal property belonging to individuals. Assets which are taxable include:

Farm Machinery & Equipment Watercraft Aircraft
Trailers ATV's Snowmobiles
Non-Highway Vehicles Mopeds Golf Carts
Manufactured Housing Hot Air Balloons

If you have questions pertaining to assets you should list on your personal property rendition, please contact us at 316-660-9250.

What rate is personal property assessed at?

Article 11, Section 1 of the Kansas Constitution classifies personal property into classes for the purpose of assessment. Click here for tangible personal property subclasses.

The assessment rate for individual personal property is 30%, except for truck beds, which are on schedule 5 at 25%. Manufactured homes are assessed at 11.5%.

Who is responsible for the taxes?

If you owned personal property on January 1st, you are required to render the property. Property is assessable  for the entire year and will be taxed, except for non-highway vehicles & motorcycles, which are pro-rated.

Where is an item taxed?

As a general rule, personal property is listed in the taxing district where the property is located on the first day of January. Whenever property is removed from Kansas between November 1 and the following January 1, and is subsequently returned to Kansas prior to the following March 1, the property must be rendered at that situs, unless the property was removed for legitimate business purposes and was taxed in another state.

What is a military exemption?

Military exemptions include all personal property not used by trade or business that is owned by a nonresident military person in Kansas by military order. To receive an exemption, the taxpayer must have their superior officer sign an affidavit and provide a copy of their paycheck stub and photo identification. You may request, by e-mail, that a copy of the form be mailed to you at apprpp@sedgwick.gov.  

What about aircraft?

Aircraft are appraised using the VREF guide, AeroCrafter or The Trade-A-Plane; homebuilt aircraft are appraised using the Information or Kit Assembled Aircraft to report a more accurate description of the aircraft. In order to arrive at a fair market value, the owner of an aircraft should report the condition and engine hours since last overhauled. (The condition includes the interior and exterior). If engine hours are reported, they are appraised using the Aircraft Valuation Worksheet.

If aircraft, (which includes hot air balloons) are a 1969 model or older, taxpayers may request an exemption. If an aircraft is used strictly for business, a request for exemption may be filed. Exemption request forms may be requested by calling 660-9250, or send us an e-mail requesting the form at apprpp@sedgwick.gov.

In order to get a fair market value, owners of hot air balloons should report the total number of air time hours, the size designation or cubic ft of the envelope, the original purchase price, and number of burners and fuel tanks.

To electronically file your Aircraft Personal Property Rendition, click here.

Aircraft are assessed at the rate of 30%.

Do I report my Golf cart?

Golf carts are assessable; in order to get a fair market value, taxpayers owning golf carts should report the number of wheels, if it is electric or gas, and if it has a sun top or a windshield.

Golf carts are assessed at the rate of 30%. 

Do I report watercraft?

Almost all watercraft in the state of Kansas are appraised. The only exception is sailboards, which were exempted as household goods in 1999.

If you register your boat in Sedgwick County with the Wildlife and Parks Department but you store the boat in a different county, you will need to notify both counties to avoid being taxed twice for the same boat.

Have you just purchased watercraft? Send us your information electronically to ensure that you are on our mailing list for next year, click Boat Registration.

If you would like to render your watercraft electronically, please click Electronic Rendition.

Most watercraft is priced using the ABOS Appraisal Guides. Boats, boat trailers, boat motors, jet skis and all other watercraft are reported on schedule 6B and are assessable at the rate of 30%.

What’s a non-highway vehicle?

A non-highway vehicle is any vehicle that is not taxed when tagged. These can include cars, pickups and motorcycles. All non-highway vehicles are priced from the NADA appraisal guidelines using the trade-in value price. Non-highway vehicles are appraised on schedule 4A and are assessable at 30%.

Is my manufactured home real estate or personal property?  

A manufactured home can be either real property or personal property. To be considered real property, it must be permanently attached to the land, and the same owner must own both the land and the manufactured home.

If a manufactured home is personal property, it is valued at replacement cost new. Replacement cost new formula is:

Length X Width X Cost per square foot = RCN

Cost per square foot is:
Single sectional = $29 a square foot
Double sectional = $32 a square foot
 

Manufactured homes are depreciated by using grades and conditions. Grades are determined based on the make and model of the manufactured home as well as the year it was manufactured, and the condition is set based on the age of the home.

If you owned a manufactured home in Sedgwick County as of January 1st that is not permanently affixed to real estate, you must file a personal property rendition with the Appraisal Office each year per Kansas Statute 79-303 and 79-306. Renditions must be filed in our office by March 15, each year. If you would like to electronically file, please click Electronic Rendering.

If you need additional information on manufactured homes or would like to register your home please go to Manufactured Homes Registration.

Personal Property manufactured homes are assessed at a rate of 11.5%.

How are non-recreational vehicles assessed?

Non-recreational trailer values are appraised using "Trailer Factors". To ensure an accurate assessment, the purchase price of the trailer should be submitted. These trailers are listed on Schedule 6A and are assessed at 30%.

What other individual personal property items are assessable?

Motorized bikes, ATV’s and snowmobiles are valued using the NADA. These are reported on Schedule 6A and are assessable at 30%.