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State-assessed and beyond the scope of this publication. Information in this publication does not apply to state assessed property.
This classification is only applicable to non-highway titled motor vehicles and motor vehicles operated over 12,000 pounds on public roads. Motor vehicles operated under 12,000 pounds on public roads and "recreational vehicles" are appraised, assessed and taxed pursuant to statue (Kansas 79-5100 series).
If any person, association, company or corporation has in their possession or custody any taxable personal property belonging to others, it shall be their duty to list the property with the appraiser in the name of the owner of the property. See Chart
The county appraiser may extend the March 15th deadline if the taxpayer submits a request in writing, stating just and adequate reasons for the extension, and is received by the county appraiser on or before the March 15th due date, April 1st for oil and gas renditions. (K.S.A. 79-1422, K.S.A. 79-332a, and K.S.A. 79-1457)
If personal property is not listed or if a rendition is untimely filed, the county appraiser is required by law to apply any applicable penalties. These penalties are set forth in K.S.A. 79-1422 and K.S.A. 79-1427(a) as follows: View Chart
The county appraiser has the duty of listing and appraising all tangible personal property in the county that is owned by, held, or in the possession of a business. If a taxpayer fails or refuses to file a rendition or, if the rendition filed does not truly represent all the property, the county appraiser has the duty to investigate, identify, list and value such property in an effort to achieve uniformity and equality. (K.S.A. 79-1411(b) and K.S.A. 79-1461)
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 Court of Tax Appeals has the authority to abate, waive, or refund the penalty.
Penalty Appeal Rights:The State Court of Tax Appeals (COTA) has the authority to abate any penalty imposed under this section and order the refund of the abated penalty. In order to appeal a penalty the taxpayer should obtain the proper form from the county appraiser's office, complete the form, and submit it to the county. The county would then submit the form to the State Court of Tax Appeals for consideration (COTA). Either party may request that COTA rehear or reconsider its decision if such request is made within 15 days from the date of COTA's decision.
1) The "notice of value" may be appealed by contacting the county appraiser's office by May 15th to schedule an informal meeting with an appraiser. [K.S.A. 79-1448]
2) After receiving the tax statement, the owner may file a "payment under protest" form with the county treasurer at the time the taxes are paid. If all the taxes are paid prior to December 20th, the protest can be made no later than December 20th (or by January 31st if the taxes are paid from an escrow account or by a tax service). [K.S.A. 79-2005]
Taxpayers can NOT appeal the notice of value AND pay the taxes under protest for the same property in the same tax year. [K.S.A. 79-2005(b)]
Example: To calculate the property tax on personal property with an appraised value of $5,000:
Appraised Value 5,000 x Assessment Rate *30% = Assessed Value 1,500 x Mill Levy 126.635 / 1000 = Property Tax $189.95.
* 30% is the assessment rate for property in the "motor vehicle" or "other" subclass of personal property.
** 126.635 is the 2001 Manhattan city mill levy. Contact the county clerk in the county where the property is located for the correct mill levy to use.
Taxes for motor vehicles that are registered with a tag weight of 12,000 pounds or less and taxes for Kansas RV titled recreational vehicles, are due in full at time of registration or renewal. [K.S.A. 79-5107, 5119]
Whenever the aggregate amount of tax owed for tangible personal property by any taxpayer is less than $5, the tax is cancelled and no personal property tax statement is issued. This applies only to the tax amount due, not the value of the personal property. [K.S.A. 79-344]