Annual reporting of personal property no longer required
Previously, all Kansas taxpayers were required to annually list, sign, and submit a personal property rendition to the county appraiser's office no later than March 15 for all tangible personal property subject to taxation located in that county's taxing districts as of January 1. The 2024 Kansas Legislature amended K.S.A. 79-306 and removes the annual reporting requirement for taxpayers with an accurate rendition on file and no changes required.
As amended, K.S.A. 79-306 now states, “if a person has filed an initial statement listing property with the county appraiser pursuant to this section, no subsequent annual statement shall be required to be filed with the county appraiser regarding such property unless there is a change to report relating to the property previously listed or the statement”.
In other words, if a current and accurate personal property rendition is on file in the county appraiser's office, there is no longer a requirement to file a rendition annually unless there are changes. If there are any changes to report, the taxpayer is required to notify the Appraiser for that tax year to avoid penalties. Examples of changes that should be reported are the purchase of new or used taxable personal property, the sale of personal property, and changes to the location of the personal property.
Reporting a Sale or Purchase - Required Documentation
If you are reporting a sale or purchase, please email a copy of the front and back of the title or the bill of sale to the appropriate contact listed below. Ensure that all required information is clearly visible to avoid any delays in processing. For other types of acceptable documentation, please contact us.
For questions or assistance, please contact us at 785-251-5151.
Examples of Taxable Personal Property
Some examples that require reporting new purchases to the appraiser include:
- Mobile homes
- Non-highway motor vehicles (non-running / non-tagged)
- Trucks
- Autos
- Off road vehicles
- Golf carts
- Snowmobiles
- Off-road motorcycles
- Mopeds
- ATV's
- Watercraft
- Inboard/Outboard boats
- Boat motors
- Boat trailers
- Sailboats
- Houseboats
- Pontoons
- Jet Ski
- Heavy tagged vehicles
- Truck beds
- Aircraft
- Trailers