Personal Property

What is Personal Property?

A key characteristic of personal property is the ability to move it without damage to either the property or the real estate to which it sits. Personal property becomes real property only if it is affixed in such a way that it loses its original condition. Personal property may be leased, loaned, rented, cosigned or owned.

Automobiles and most recreational vehicles (R.V.'s) are classed and taxed at the time of registration for license plate or renewal decal.

Legislation changes 2026

Please be aware of the upcoming Personal Property changes that will take effect on January 1, 2026.

House Bill 2231 amended K.S.A. 79-5501 to exempt all watercraft on or after January 1, 2026. Additionally, K.S.A. 79-213 was changed to include any marine equipment as exempt commencing after December 31, 2025. Only taxable property is required to be listed for assessment under Kansas personal property laws provided in the K.S.A. 79-300 series. Thus, beginning January 1, 2026, owners are no longer required to initially list watercraft or any marine equipment on a personal property rendition with the county appraiser’s office per K.S.A. 79-306. Further, watercraft dock/marina owners, lessees, or operators also no longer have the responsibility to furnish the county appraiser a list of names and addresses of all owners with watercraft docked at such premises as of January 1 and before July 1 of each year per K.S.A. 79-338.

However, your watercraft must still be registered with Kansas Department of Wildlife and Parks if you intend to use it on Kansas waters.

Please be reminded that through December 31, 2025, all watercraft shall be listed, valued, and taxed in the name of the owner in the taxing district in which such property is located on the first day of January each year per K.S.A. 79-301 and K.S.A. 79-304. Watercraft “in-transit” on January 1 shall be listed in the taxing district where the owner resides if such watercraft is covered by the federally approved numbering system administered by the Kansas Department of Wildlife and Parks (KA #). The term “in-transit” indicates watercraft not having situs in Kansas as of January 1, including property that is removed short-term from Kansas between November 1 and January 1 and is returned to Kansas prior to the next succeeding March 1. Kansas law indicates that watercraft “stored” outside of Kansas long-term and does not have situs in the state as of January 1, including the November through March considerations, is not taxable in Kansas even if the owner resides in the state and the watercraft retains a KA#. A known exception is for watercraft “stored” in Missouri where laws in that state dictate storage as “in-transit”. Thus, a watercraft owned by a Kansas resident with a KA# that is being “stored” long-term in Missouri may be considered as being “in-transit” and valued in the taxing district in Kansas where the owner resides. Additionally, please note that through December 31, 2025, the value of watercraft is prorated onto or off the tax roll in the year it is acquired or sold in accordance with K.S.A. 79-306e. This law dictates the owner of record must notify the county appraiser’s office of a sale or acquisition of a watercraft by December 20th to make changes for that year, including any change resulting in a reduction in value or refund of taxes.

House Bill 2231 changes for 2026

The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: (1) Any off-road vehicle that is not operated upon any highway; (2) any motorized bicycle, electric-assisted bicycle, electric assisted scooter, electric personal assistive mobility device and motorized wheelchair as such terms are defined in K.S.A. 8-126, and amendments thereto; (3) any trailer having a gross weight of 15,000 pounds or less that is used exclusively for personal use and not for the production of income; and (4) any marine equipment. (b) For purposes of this section: (1) "Marine equipment" means any watercraft trailer designed to launch, retrieve, transport and store watercraft and any watercraft motor designed to operate watercraft on the water; (2) "off-road motorcycle" means any motorcycle as defined in K.S.A. 8-126, and amendments thereto, that has been manufactured for off-road use only and is used exclusively off roads and highways; and (3) "off-road vehicle" means: (A) Any all-terrain vehicle, recreational off-highway vehicle and golf cart as such terms are defined in K.S.A. 8-126, and amendments thereto; and (B) any off-road motorcycle and snowmobile. (c) The provisions of this section shall apply to all taxable years commencing after December 31, 2025.

Personal Property required to be Filed with the Appraiser's Office

Below is a list of common items that should be filed. This is not a complete list, so if you have questions as to if something should be filed, please contact the Appraiser's Office.

Business Personal Property

Business personal property would include all equipment, machinery, tools, office equipment, and furniture used in any type of business, whether in an office or conducted out of an individual’s home. Items of machinery and equipment, materials, and supplies with a retail cost new of $1500 or less is expressly exempt from taxation. In addition, all machinery and equipment that is acquired after June 30, 2006, via a bona fide purchase or is transported into the state for expansion of an existing new business is expressly exempt from taxation.

Listing Requirements

Every person, association, company or corporation who shall own or hold, subject to his or her control, any tangible personal property shall list said property for assessment. (K.S.A. 79-303.) In Kansas, you are taxed on what you own on January 1 of any given year.

All tangible personal property subject to taxation shall be listed and assessed as of the first day of January of each year. (K.S.A. 301)

Remember: It is your responsibility to file this information with the County Appraiser's Office by March 15th of each year to avoid a penalty.

Property Subject to taxation can be assessed for the year it was discovered and the prior two years.

What Penalties Apply to Personal Property?

If the personal property is not listed or untimely filed, the County Appraiser is required by law to apply an applicable penalty. These penalties are set forth in K.S.A. 79-1422 and K.S.A. 79-1427(a) as follows:

Penalty Schedule

Filed March 16th through April 15th 2%
Filed April 16th through May 15th 4%
Filed May 16th through June 15th 6%
Filed June 16th through July 15th 8%
Filed July 16th though March 15th of the following year 10%
Failure to file 12.5%

Situs Rules and Proration

Personal property items will be assessed for the full year if they were located in Miami County on January 1st. Exceptions to this are listed below.

A motor vehicle (non-highway and 16M or heavier tagged truck) is prorated for time owned if purchased before September 1 or sold anytime during the year. All prorations require a valid bill of sale.
Prior to January 1, 2026; Watercraft (boats, motors, boat trailers, jet skis) are prorated based on the number of months owned during the year. The owner of record is to notify the county appraiser within 30 days of acquisition or sale of watercraft items by submitting a bill of sale. To receive the proration, this bill of sale must be submitted on or before December 20th in the year of the sale. All prorations require a valid bill of sale. You must cancel your KA# when you sell your watercraft.
All other personal property (not including mobile homes and commercial personal property) examples include trailers (all), campers (untagged RV or all campers non-RV), ATV's, golf carts, aircraft and miscellaneous items, i.e., back-hoes, loaders, truck beds and shipping / storage containers will also be prorated starting January 1, 2023. To receive the proration, a bill of sale must be submitted on or before December 20th in the year of the sale. All prorations require a valid bill of sale.

Appraisal Process

How different types of personal property are appraised:

Mobile / Manufactured Homes are appraised each year based on data obtained from current market sales of mobile. The appraised value is then taken times 11.5% to arrive at the assessed value. If you just purchased a mobile or manufactured home, please register the home with the Appraiser's Office.
Trucks tagged with 16M tags and 20M tags are appraised the same as a 12M truck with a countywide levy. Taxes are not paid at the time of registration, however they are paid at the end of the year through a tax statement like other personal property. The assessment rate is 20%.
Business Equipment and Machinery is taxed based on cost. A taxing factor is applied to the Retail Cost New Price to determine appraised value. A used factor and the taxing factor are both applied to a used price to determine the market value. The assessment rate is 25%.
All Other Personal Property is appraised using guides and publications as prescribed by the State of Kansas Property Valuation Department. The assessment rate is 30%.
Mineral Leasehold Interests, except oil leasehold interest with the average daily production from which is five barrels or less and gas leasehold interest with the average daily production from which is 100 mcf or less. The assessment rate is 30%.

Forms for Filing Personal Property

If you need a personal property rendition form, you can print one from here: Rendition Forms

It is not required that you use a State of Kansas bill of sale, but links are located here: General Bill of Sale or Watercraft Bill of Sale

Tax Calendar for Personal Property

Assessment Date January 1st

Deadline to report all personal property March 15th

Deadline to report oil and gas April 1st

County to notify taxpayer of value May 1st

Deadline for taxpayer to appeal value May 15th

Buying and Selling Personal Property

When selling or purchasing personal property be sure to document that sale with a bill of sale. Proratable personal property after October 1st of the sale year will require a bill of sale.

Additional Questions

If you have questions about any type of personal property please feel free to call our office at 913-294-3098 and one of our friendly staff members will be happy to assist you.