Personal Property

A key characteristic of personal property is the ability to move it without damage to either the property or the real estate to which it sits. Personal property becomes real property only if it is affixed in such a way that it loses its original condition. Personal property may be leased, loaned, rented, cosigned or owned.

Automobiles and most recreational vehicles (R.V.'s) are classed and taxed at the time of registration for license plate or renewal decal.

Types of Personal Property that Need to be Filed with the Appraiser's Office

Below is a list of common items that should be filed. This is not a complete list, so if you have questions as to if something should be filed please contact the Appraiser's Office.

Business Personal Property

Business personal property would include all equipment, machinery, tools, office equipment, and furniture used in any type of business, whether in an office or conducted out of an individual’s home. Items of machinery and equipment, materials, and supplies with a retail cost new of $1500 or less is expressly exempt from taxation. In addition, all machinery and equipment that is acquired after June 30, 2006, via a bona fide purchase or is transported into the state for expansion of an existing new business is expressly exempt from taxation.

Listing Requirements

Every person, association, company or corporation who shall own or hold, subject to his or her control, any tangible personal property shall list said property for assessment. (K.S.A. 79-303.) In Kansas, you are taxed on what you own on January 1 of any given year.

In addition, if the owner has someone else prepare the tax statement form (rendition) the owner must also sign and certify that the information presented therein is true and correct. (K.S.A. 79-304)

All tangible personal property subject to taxation shall be listed and assessed as of the first day of January of each year. (K.S.A. 301)

Remember: It is your responsibility to file this information with the County Appraiser's Office by March 15th of each year to avoid a penalty.

Property Subject to taxation can be assessed for the year it was discovered and the prior two years.

What Penalties Apply to Personal Property?

If the personal property is not listed or if the rendition is untimely filed, the County Appraiser is required by law to apply an applicable penalty. These penalties are set forth in K.S.A. 79-1422 and K.S.A. 79-1427(a) as follows:

Penalty Schedule

Filed March 16th through April 15th 5%
Filed April 16th through May 15th 10%
Filed May 16th through June 15th 15%
Filed June 16th through July 15th 20%
Filed July 16th though March 15th of the following year 25%
Failure to file 50%


Situs Rules and Proration

Personal property items will be assessed for the full year if they were located in Miami County on January 1st. Exceptions to this are listed below.

Appraisal Process

How different types of personal property are appraised:

Forms for Filing Personal Property

If you need a personal property rendition form, you can print one from here: Rendition Forms

It is not required that you use a State of Kansas bill of sale, but links are located here: General Bill of Sale or Watercraft Bill of Sale

Tax Calendar for Personal Property

Assessment Date January 1st

Deadline to report all personal property March 15th

Deadline to report oil and gas April 1st

County to notify taxpayer of value May 1st

Deadline for taxpayer to appeal value May 15th

Buying and Selling Personal Property

When selling or purchasing personal property be sure to document that sale with a bill of sale. Proratable personal property after October 1st of the sale year will require a bill of sale.


Additional Questions

If you have questions about any type of personal property please feel free to call our office at 913-294-3098 and one of our friendly staff members will be happy to assist you.