Taxes for motor vehicles having a gross vehicle weight more than 12,000 pounds but less than 20,000 pounds (16M / 20M Trucks) are based on a formula driven value that is assessed at 20%. The taxes are paid at the end of the calendar year. The value can not be adjusted for condition or mileage of the vehicle. [K.S.A. 79-5105a]
Motor vehicles acquired or purchased after September 1 are not prorated in the year the vehicle is acquired or purchased. Motor vehicles that are sold or become subject to taxation as "taxed when tagged" after September 1 are prorated in the year the vehicle is sold or becomes subject to taxation as "taxed when tagged".