How is personal property classified and assessed in Kansas?
Article 11, Section 1 of The Kansas Constitution provides that: Tangible personal property shall be classified into six subclasses and assessed uniformly by subclass at the following assessment percentages:

  1. Mobile homes used for residential purposes...11½%
  2. Mineral leasehold interests except oil leasehold interests the average daily production from which is five barrels or less, and natural gas leasehold interests the average daily production from which is 10 mcf or less, which shall be assessed at 25%...30%
  3. Public utility tangible personal property including inventories thereof, except railroad personal property, including inventories thereof, which shall be assessed at the average rate all other commercial and industrial property is assessed...33%
  4. All categories of motor vehicles not defined and specifically valued and taxed pursuant to law enacted prior to 1985...30%
  5. Commercial and industrial machinery and equipment which, if its economic life is seven years or more, shall be valued at its retail cost when new less seven-year straight-line depreciation, or which, if its economic life is less than seven years, shall be valued at its retail cost when new less straight-line depreciation over its economic life, except that, the value so obtained for such property, notwithstanding its economic life and, as long as such property is being used, shall not be less than 20% of the retail cost when new of such property...25%
  6. All other tangible personal property not otherwise specifically classified...30%

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).

Show All Answers

1. What is personal property?
2. What personal property is taxable?
3. Why is personal property taxed in Kansas?
4. What is a rendition?
5. How is personal property appraised?
6. How is personal property classified and assessed in Kansas?
7. What does the county appraiser do?
8. How does the county appraiser discover taxable personal property?
9. Who needs to list personal property for taxation?
10. Who must sign the personal property rendition?
11. When and where does a taxpayer file a rendition?
12. Personal Property Filing Penalties
13. How does the county appraiser determine personal property values?
14. Do personal property values depreciate every year?
15. How does the county's appraisal affect taxes?
16. When are taxpayers notified of the value of their personal property?
17. What can property owners do if they believe their personal property value is too high?
18. What takes place at the appeal hearing?
19. How are personal property taxes calculated?
20. What is the mill levy?
21. Who is responsible for the taxes due on property that was sold or purchased during the year?
22. Are property taxes prorated between buyer and seller?
23. Are personal property taxes prorated?
24. I sold my property during th year; do I still need to fill out a rendition?
25. When are personal property taxes due?
26. Where can taxpayers find additional information about property taxation?