How is personal property appraised?
All personal property, except certain motor vehicles and commercial/industrial machinery and equipment, is appraised at "market value" as of the first day of January each year. Market value is the amount of money a well-informed buyer would pay and a well-informed seller would accept for property in an open and competitive market without any outside influence. Certain motor vehicles and commercial/industrial machinery and equipment are appraised using a value-based method, however it is not "market value".

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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?