Yes, Kansas has a personal property tax. The Kansas Constitution and K.S.A. 79-101 require that all property, real and personal, be taxed unless the law specifically exempts it.1Kansas Office of Revisor of Statutes. Kansas Code 79-101 – Property Taxable For most residents, the practical reach is narrower than it sounds: your clothing, furniture, appliances, and other household items are exempt, and starting in 2026 so are boats. What you actually pay tax on comes down to vehicles, mobile homes in certain situations, aircraft and trailers, and some business equipment.
What You Owe Tax On and What You Don’t
Kansas defines personal property as every tangible thing that isn’t part of real estate.1Kansas Office of Revisor of Statutes. Kansas Code 79-101 – Property Taxable The exemption statute then carves out most of what a household actually owns. K.S.A. 79-201c exempts clothing and household goods used for personal rather than income-producing purposes, listing furniture, kitchen appliances, washing machines, televisions, firearms, jewelry, musical instruments, yard equipment, sewing machines, and fishing gear (though not boats) as examples.2Kansas Office of Revisor of Statutes. Kansas Code 79-201c – Wearing Apparel, Household Goods and Personal Effects Running a licensed day care or bed and breakfast out of your home doesn’t cost you the exemption on those household items.
What’s left after the exemption, for ordinary people, is a short list:
- Motor vehicles, taxed through the registration process rather than on a rendition form
- Heavy trucks and specialty vehicles that fall outside standard registration
- Aircraft and trailers, both personal and commercial3Johnson County Kansas. Personal Property
- Mobile and manufactured homes that aren’t permanently attached to land the homeowner also owns
- Business furniture, fixtures, tools, and equipment that don’t qualify for an exemption
Watercraft used to belong on that list. Starting with the 2026 tax year, the Kansas Department of Revenue’s Personal Property Appraisal Guide classifies watercraft as exempt, so boats and jet skis no longer need to be reported.4Kansas Department of Revenue. 2026 Personal Property Appraisal Guide
One timing rule governs everything taxable: property is listed and assessed as of January 1 each year in the owner’s name.5Kansas Office of Revisor of Statutes. Kansas Code 79-301 – Personal Property to Be Listed and Assessed If you own a taxable asset on January 1, you owe the whole year’s tax even if you sell it a week later.
Your Car and the Property Tax Hidden in Registration
The biggest personal property tax most Kansans pay is on their car, and it doesn’t come as a separate bill. The county treasurer calculates it when you register or renew, and you pay it alongside your registration fees.
The formula starts with a value class based on the vehicle’s trade-in value, then applies 15% depreciation for each year of age. The depreciated amount is multiplied by a 20% assessment rate, and that assessed value is multiplied by the county’s average mill levy.6Kansas Office of Revisor of Statutes. Kansas Code 79-5105 – Motor Vehicle Tax Computation The tax drops each year as the vehicle ages, with a floor of $24 for most vehicles and $12 for motorcycles.
If you sell a vehicle or move out of state before your registration expires, you can get a prorated refund by turning in the plate and current registration receipt to the county treasurer. The refund is calculated from the date the treasurer processes your paperwork, not the sale date, so filing promptly matters. Refunds under $5 aren’t issued, and any delinquent taxes you owe come out of the refund first.7Sedgwick County, Kansas. Kansas Vehicle Registration and Tax Refund Worksheet
Mobile Homes: When They’re Personal Property
Whether a mobile or manufactured home gets taxed as personal property or as real estate depends on two conditions. If the homeowner (or their spouse) owns the land underneath the home and the home sits on a permanent foundation, it’s treated as real estate. If either condition is missing, it’s personal property.8Kansas State Legislature. Kansas Statutes 79-340 – Mobile and Manufactured Home Classification A home in a mobile home park, where the resident rents the lot, is personal property. So is a home sitting on wheels or blocks on family land.
Business Equipment: What Got Exempt in 2006
For businesses, the most important rule is K.S.A. 79-223: commercial and industrial machinery and equipment purchased, leased, or brought into Kansas after June 30, 2006, is exempt from property tax.9Kansas Office of Revisor of Statutes. Kansas Code 79-223 – Commercial and Industrial Machinery and Equipment Exemption The equipment can be new or used. The exemption covers construction, manufacturing, retail, professional services, restaurants, and repair shops, and includes spare parts, supplies, and semi-trailers.10Kansas Department of Revenue. Business Machinery and Equipment Exemption Transferring equipment between related entities just to make old property look like a new purchase triggers penalty provisions.
A separate rule exempts any single item of business machinery, equipment, materials, or supplies with an original retail cost of $1,500 or less, no matter when it was acquired.11Kansas Office of Revisor of Statutes. Kansas Code 79-201w – De Minimis Exemption for Business Property The threshold is per item, not cumulative.
Equipment that doesn’t qualify for either exemption (typically pre-July 2006 property still in use) gets valued starting from its retail cost when new, with straight-line depreciation over a maximum of seven years. The appraised value cannot drop below 20% of original retail cost as long as the equipment is still being used.12Sedgwick County, Kansas. Business Personal Property That floor means a 15-year-old piece of equipment still carries a tax bill.
How the Bill Is Calculated
Kansas doesn’t tax personal property at full appraised value. Each category has an assessment rate, and only the assessed portion gets multiplied by the local mill levy. The 2026 rates from the Kansas Department of Revenue’s appraisal guide are:4Kansas Department of Revenue. 2026 Personal Property Appraisal Guide
- Mobile and manufactured homes (residential): 11.5% of appraised value
- Motor vehicles not taxed at registration: 30% of appraised value
- Commercial and industrial machinery and equipment: 25% of appraised value
- All other taxable personal property: 30% of appraised value
Vehicles taxed through the registration system use a 20% assessment rate instead.6Kansas Office of Revisor of Statutes. Kansas Code 79-5105 – Motor Vehicle Tax Computation Mill levies are set locally and vary by county and taxing district, which is why identical property can produce very different bills across Kansas.
Filing the Rendition
If you own taxable personal property outside the vehicle registration system, you report it on the Personal Property Assessment Form, often called a rendition. For each item you need a description, year purchased, whether new or used, age at purchase, and the price you paid.13Kansas Department of Revenue. PV-PP-1A – Kansas Personal Property Assessment Form
The form is due to the county appraiser by March 15. If that falls on a weekend or holiday, it rolls to the next business day.14Kansas Office of Revisor of Statutes. Kansas Code 79-306 – Listing of Tangible Personal Property for Taxation A useful detail: once you’ve filed, you don’t have to file again every year. You only file a new rendition when something changes, meaning you acquire property, dispose of property, or need to update information you previously reported.13Kansas Department of Revenue. PV-PP-1A – Kansas Personal Property Assessment Form File separately in each county where you hold taxable property.
Filing late brings a penalty of 2% per month on the assessed value of the late property, capped at 10%. Not filing at all brings a 12.5% penalty.13Kansas Department of Revenue. PV-PP-1A – Kansas Personal Property Assessment Form
When You Pay and What Happens If You’re Late
Tax bills go out from the county treasurer, usually in November, after the appraiser finalizes values. The payment schedule splits the year’s tax into two halves. First half is due December 20. Second half is due May 10 of the following year.15Kansas Office of Revisor of Statutes. Kansas Code 79-2004a – Interest on Delinquent Personal Property Taxes
Missing December 20 is especially painful. The full year’s tax becomes due immediately, not just the first half. Interest then accrues at 8% annually from the due date until you pay. For delinquencies of $10,000 or more, the 2026 rate rises to 10%.16Kansas Department of Revenue. Property Tax Interest Rates for Calendar Year 2026
The January 1 Trap When You Sell
Kansas does not prorate personal property tax when you sell an asset mid-year. Property listed and valued on January 1 stays taxable for the full year even after a sale or transfer.17Kansas Office of Revisor of Statutes. Kansas Code 79-309 – Listing and Valuation Date Motor vehicles taxed at registration are the exception.18Franklin County, KS – Official Website. Property and Taxes FAQ Buyers and sellers sometimes split the tax privately in a sales contract, but the county sends the bill to whoever owned the property on January 1.
Challenging a Valuation
If you think the county appraiser got your value wrong, file an appeal with the county appraiser by May 15.19Kansas Office of Revisor of Statutes. Kansas Code 79-1448 – Appeal from Classification or Valuation The appraiser schedules an informal meeting, which is a required first step before anything else. Bring comparable sales, a private appraisal, or evidence of condition problems. If the meeting doesn’t resolve things, you can appeal to the Kansas Board of Tax Appeals within 30 days of the decision, choosing between the Small Claims and Expedited Hearings Division (for residential property or property valued under $3,000,000) or the Regular Division.
Relief for Low-Income Seniors
Kansas runs the SAFESR program, which refunds part of the property tax paid by qualifying older homeowners. For the 2025 tax year, the most recent year with published thresholds, you must have been 65 or older for the entire year, a Kansas resident all year, and the owner-occupant of a home appraised at no more than $350,000. Household income cannot exceed $25,380, and that includes Social Security benefits.20Kansas Department of Revenue. Kansas Property Tax Relief for Low Income Seniors Disability payments from Social Security, SSI, the Railroad, or the VA are not counted toward that income limit, which matters for applicants near the threshold. Updated 2026 figures appear on the Kansas Department of Revenue website once published.