Individual Personal Property
The Individual Personal Property Division appraises personal property belonging to individuals. Taxable assets include:
- Farm Machinery & Equipment
- Golf Carts
- Hot Air Balloons
- Manufactured Housing
- Non-Highway Vehicles
If you have questions pertaining to assets you should list on your personal property rendition, please contact us at 316-660-9000 or email us.
At what rate is personal property assessed?
Article 11, Section 1 of the Kansas Constitution classifies personal property into the following classes for the purpose of assessment:
- Subclass 1: Mobile or manufactured homes used for residential purposes 11.5%
- Subclass 2: Mineral leasehold interests 25/30%
- Subclass 3: Public Utilities 33%
- Subclass 4: Motor vehicles other than tax-when-tagged motor vehicles, state assessed motor vehicles and leased motor vehicles that are taxed based upon their gross receipts 30%
- Subclass 5: Commercial & Industrial machinery & equipment 25%
- Subclass 6: All other tangible personal property 30%
- Subclass 7: All watercraft 5%
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 1, 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 email, 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, including hot air balloons, are 30 years 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 email.
All aircraft exemptions must be granted by the Kansas Board of Tax Appeals. Aircraft which has not been granted an exemption by the Kansas Board Tax Appeals is taxable.
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.
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.
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 1, send us the information by filling out the Watercraft Registration. If a watercraft is sold after January 1, please email us your KA#, the date it was sold, and who purchased it.
Watercraft is valued using the ABOS Appraisal Guides. Boats, boat trailers, boat motors, personal watercraft and all other watercraft are reported on schedule 7 at the rate of 5% of the appraised value.
What’s 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 1, but before September 2, please email us the make, model, year and vehicle identification number.
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.
If you owned a manufactured home in Sedgwick County as of January 1 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 15, each year.
If you need additional information on manufactured homes or would like to register your home please visit 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%.
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 assessed at 30% of the appraised value.
Tax Calendar for Personal Property
Assessment Date (KSA 79-301 and KSA 79-1455)
Deadline for taxpayers to report all personal property
Deadline for taxpayers to report oil and gas properties
Deadline for counties to notify taxpayers of value
Deadline for taxpayers to appeal valuation notice
Note: to avoid incurring state mandated penalties, renditions must be filed by the deadline date. Counties have no authority to abate, waive, or refund the penalty mandated by K.S.A. 79-1422. Only the Board of Tax Appeals has the authority to abate, waive, or refund the penalty.