Dates
By what date must taxpayers file their personal property renditions to avoid late filing penalties?
March 15
(True or False) A taxpayer can appeal their notice of value AND file a Payment Under Protest (PUP) for the same property in the same tax year.
False, a taxpayer cannot do both for the same property in the same tax year
As of January 1, 2026, what is the property tax status of watercraft in Kansas?
Exempt from all property taxes
“Every tangible thing which is the subject of ownership, not forming part or parcel of real property” is the statutory definition of
Personal Property
Who can exempt aircraft?
The Kansas State Board of Tax Appeals
When are the first half of personal property taxes due?
December 20
Under Kansas law, when is personal property considered to have “escaped” taxation?
When the property is discovered more than one year after the filing deadline
Which agency is responsible for receiving applications and making decisions for property tax exemptions?
Kansas Board of Tax Appeals
What is a mill levy?
The tax rate applied to assessed value; determined by county budget.
Which subclass of personal property is NOT appraised at market value?
Subclass 5: Commercial and Industrial Machinery and Equipment
As a general rule, where must tangible personal property be listed?
In the taxing district where the property was located January 1st
(Double) Who must personally sign the personal property rendition per K.S.A. 79-306?
Farm machinery and equipment that is ____and ____ used in any farming or ranching operation is exempt from personal property taxation in Kansas.
Actually and regularly
How is the assessed value of property calculated? (e.g. x times x)
Appraised value multiped by the assessment rate
(Double) Name two examples of property that could be classified as “Other” personal property not elsewhere classified (Subclass 6)?
Camping trailer, Tiny Home, Machinery & equipment not being used, aircraft, shipping containers, ect.
Jessie bought a manufactured home from Sabetha on January 2, 2026. Who must pay the property taxes on that manufactured home?
Sabetha, the seller
When the county appraiser has doubts whether property qualifies for an exemption, what must they do?
The property must be placed on the tax roll, and the taxpayer must apply to BOTA
(Double Points) Name three types of personal property that are exempt under the Kansas Constitution.
Household goods and personal effects, CIME valued under $1,500, watercraft, farm equipment, property used exclusively by the state, ATVs, Snowmobiles, Livestock
Which of the following is the most accurate description of proration?
Adding or removing an item from the tax roll when it is acquired or sold
Personal property that has "escaped" taxation may be added to the tax roll for the current and ____ prior years.
Two
County Appraisers must notify taxpayers of the valuation and classification of their personal property on or before ____.
May 1
What penalty must be applied to tangible personal property that is considered a “failure to file”?
12.5%
What are the two most relevant exemptions for Subclass 5: Commercial and Industrial Machinery and Equipment (CIME)?
Acquired after June 30, 2006, and the RCWN is more than $1,500
The three factors Kansas law considers when determining whether a leasehold improvement should be considered real or personal property are:
Annexation, Adaptation, & Intent
What is the filing penalty rate per month, up to the maximum?
2% per month, up to 10% if the taxpayer files within the year