If you have questions pertaining to assets you should list on your personal property
rendition, please contact us at 316-660-9110 or
e-mail us.
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% of the appraised value, except for truck beds, which are on schedule 5 at 25% of the appraised value. Manufactured housing
is
assessed at 11.5% of the appraised value.
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, and
watercraft 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 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 commissioned officer sign an affidavit, Military identification card
and a current Leave and Earnings Statement. You may request, by
e-mail, that a copy of
the form be mailed to you.
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.
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
feet of the envelope, the original purchase price, and number of burners and fuel tanks.
To electronically file your Personal Property Rendition, click
here.
Aircraft are assessed on schedule 6A at the rate of 30% of the appraised value.
Do I report my Golf cart?
Yes, 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.
If you would like to render your golfcart electronically, please
click here.
Golf carts are assessed on schedule 6A at the rate of 30% of the appraised value.
Do I report watercraft?
Yes, 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? Watercraft is prorated from the date
of purchase. If
a watercraft is purchased on or after January 1st, send us your
information electronically by clicking here.
If a watercraft is sold after January 1st, please
e-mail us your KA#, the
date it was sold, and who purchased it.
If you would like to render your watercraft electronically,
please click here.
Most watercraft is priced using the ABOS Appraisal Guides.
Boats, boat trailers, boat motors, personal watercraft and all other watercraft are reported on
schedule 6B at the rate of 30% of the appraised value.
Whats a non-highway vehicle?
All non-highway vehicles in the state of Kansas are appraised. 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 at the rate of 30% of the appraised value.
Non-highway vehicles are prorated. If your non-highway
vehicle was bought or sold after January 1st, but before September
2nd, please e-mail
us the make, model, year and vehicle identification number.
If you would like to render your non-highway vehicle
electronically, please click
here.
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 = $31 a square foot
Double sectional = $34 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 Appraiser's Office each year per Kansas Statute 79-303 and
79-306. Renditions must be filed in our office by March 15th, each year. If you would like
to electronically file, please click
here.
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 on schedule 1 at a rate
of 11.5% of the appraised value.
How are non-recreational trailers 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%.
If you would like to render your non-recreational trailer
electronically, please click
here.
What other individual personal property items are assessable?
Motorized bikes, ATVs and snowmobiles are valued
using the NADA. These are reported on Schedule 6A and are assessed at 30% of the appraised value.
If you would like to render your other individual personal
property electronically, please click
here.
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last update:
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