Yes, Kansas has a personal property tax. The Kansas constitution requires a uniform basis of valuation and taxation for all property that isn’t specifically exempted, and K.S.A. 79-101 confirms that both real and personal property are taxable unless the law says otherwise.1Kansas Office of Revisor of Statutes. Kansas Code 79-101 – Property Taxable What that means in your wallet depends on what you own: everyday household items are exempt, but vehicles, boats (through 2025), business equipment, aircraft, and mobile homes can produce an annual bill.
What Kansas Taxes and What It Doesn’t
Personal property in Kansas is every tangible thing that isn’t part of real estate. The categories that actually generate a tax bill for most people are:
- Heavy trucks and specialty vehicles that aren’t handled through standard registration
- Aircraft and trailers, personal or commercial2Johnson County Kansas. Personal Property
- Mobile and manufactured homes, unless the owner (or spouse) also owns the land and the home sits on a permanent foundation; miss either condition and it’s personal property3Kansas State Legislature. Kansas Statutes 79-340 – Mobile and Manufactured Home Classification
- Business furniture, fixtures, tools, and equipment that don’t fall under an exemption
Several major categories are exempt. Clothing and household goods used for personal (not income-producing) purposes are exempt under K.S.A. 79-201c. The statute lists furniture, kitchen appliances, washing machines, televisions, firearms, jewelry, musical instruments, yard equipment, sewing machines, and fishing gear (though not boats). Running a licensed day care or bed and breakfast out of your home doesn’t cost you the exemption on those items.4Kansas Office of Revisor of Statutes. Kansas Code 79-201c – Wearing Apparel, Household Goods and Personal Effects
Commercial and industrial machinery and equipment purchased, leased, or brought into Kansas after June 30, 2006, is exempt under K.S.A. 79-223. New or used, the exemption covers construction, manufacturing, retail, professional services, restaurants, repair shops, and more, along with spare parts, supplies, and semi-trailers.5Kansas Department of Revenue. Business Machinery and Equipment Exemption Separately, any single item of business machinery, equipment, materials, or supplies with an original retail cost of $1,500 or less is exempt regardless of when it was acquired. That threshold applies per item.6Kansas Office of Revisor of Statutes. Kansas Code 79-201w – De Minimis Exemption for Business Property
A notable change takes effect in 2026: watercraft become exempt. The Kansas Department of Revenue’s 2026 Personal Property Appraisal Guide lists watercraft as exempt, so boats and jet skis that were previously rendered no longer need to be reported.7Kansas Department of Revenue. 2026 Personal Property Appraisal Guide
How Cars and Light Trucks Are Handled
The biggest personal property tax most Kansans pay never shows up on a rendition form. Standard passenger vehicles are taxed through the registration system, and the county treasurer calculates the tax at the same time you pay your registration fees.
The formula begins with a value class based on the vehicle’s trade-in value, then applies 15% annual depreciation for each year of the vehicle’s age. That depreciated figure is multiplied by a 20% assessment rate and then by the county’s average tax rate.8Kansas Office of Revisor of Statutes. Kansas Code 79-5105 – Motor Vehicle Tax Computation The tax falls each year as the vehicle ages, with minimums of $24 for most vehicles and $12 for motorcycles.
If you sell a vehicle or leave the state before your registration expires, you can request a refund by surrendering the unexpired plate and registration receipt to the county treasurer. Any delinquent property taxes come off the refund first.9Sedgwick County, Kansas. Kansas Vehicle Registration and Tax Refund Worksheet
How the Tax Is Calculated on Rendered Property
Kansas doesn’t tax personal property at full market value. An assessment rate that varies by property type is applied to the appraised value, and only that assessed portion gets multiplied by your local mill levy. The 2026 rates:
- Mobile and manufactured homes (residential): 11.5% of appraised value
- Motor vehicles not taxed at registration: 30%
- Commercial and industrial machinery and equipment: 25%
- All other taxable personal property: 30%
These rates come from the Kansas Department of Revenue’s annual Personal Property Appraisal Guide.7Kansas Department of Revenue. 2026 Personal Property Appraisal Guide
For business equipment that is still taxable (typically items acquired before July 2006 or otherwise ineligible for the K.S.A. 79-223 exemption), the county appraiser starts with the item’s original retail cost and depreciates it straight-line over a maximum of seven years, or a shorter useful life where applicable. There’s a floor: the appraised value cannot drop below 20% of the original retail cost as long as the equipment is still in service.10Sedgwick County, Kansas. Business Personal Property
Filing Your Rendition
The Personal Property Assessment Form (the rendition) is how you report taxable property to the county appraiser. For each item you’ll list a description, the year of purchase, whether it was new or used, its age when you bought it, and what you paid.11Kansas Department of Revenue. PV-PP-1A – Kansas Personal Property Assessment Form
The deadline is March 15. If it falls on a weekend or holiday, filing moves to the next business day.12Kansas Office of Revisor of Statutes. Kansas Code 79-306 – Listing of Tangible Personal Property for Taxation All taxable personal property is listed and assessed as of January 1 each year.13Kansas Office of Revisor of Statutes. Kansas Code 79-301 – Personal Property to Be Listed and Assessed
Once your initial rendition is on file, you don’t need to submit a fresh form every year. File again only when you acquire new property, dispose of existing property, or need to update information you previously reported.11Kansas Department of Revenue. PV-PP-1A – Kansas Personal Property Assessment Form You file a separate rendition in each county where you hold taxable property.
Paying the Bill and What Late Costs
The county treasurer typically mails tax bills in November. Payments come in two installments: the first half is due by December 20, the second half by May 10 of the following year. Miss the December 20 deadline and the full year’s tax becomes due immediately.14Kansas Office of Revisor of Statutes. Kansas Code 79-2004a – Interest on Delinquent Personal Property Taxes
Missing the March 15 rendition deadline triggers a penalty of 2% per month on the assessed value of the unreported property, up to 10%. Not filing at all raises the penalty to 12.5%.11Kansas Department of Revenue. PV-PP-1A – Kansas Personal Property Assessment Form
Late payments accrue interest at 8% annually from the due date until paid. For delinquencies of $10,000 or more, the 2026 rate is 10%.15Kansas Department of Revenue. Property Tax Interest Rates for Calendar Year 2026
Selling Mid-Year Doesn’t Cancel the Tax
Kansas does not prorate personal property tax when you sell. Whatever you owned on January 1 stays taxable to you for the full year, even if you sold it in February.16Kansas Office of Revisor of Statutes. Kansas Code 79-309 – Listing and Valuation Date Standard motor vehicles taxed through registration are the exception.17Franklin County, KS – Official Website. Property and Taxes FAQ Buyers and sellers sometimes agree to prorate privately in a sales contract, but the county sends the bill to whoever owned the property on January 1.
If the Value Looks Wrong
You can challenge the county appraiser’s valuation. For personal property, the appeal must be filed with the county appraiser by May 15.18Kansas Office of Revisor of Statutes. Kansas Code 79-1448 – Appeal from Classification or Valuation The appraiser or a designee schedules an informal meeting, which is a required step before any further appeal. Bring evidence: comparable sale prices, a private appraisal, or documentation of condition problems.
If the informal meeting doesn’t resolve things, single-family residential property and property valued under $3,000,000 can go to the Small Claims and Expedited Hearings Division of the Board of Tax Appeals. Other property goes to BOTA’s Regular Division. Either way, you have 30 days from the prior decision to file.18Kansas Office of Revisor of Statutes. Kansas Code 79-1448 – Appeal from Classification or Valuation
Relief for Low-Income Seniors
The SAFESR program (Safe Senior) refunds a portion of property tax for qualifying homeowners. For the 2025 tax year, you had to be 65 or older for the entire year, a Kansas resident all year, and an owner-occupant of a home appraised at $350,000 or less. Household income could not exceed $25,380, and that figure includes Social Security benefits. Disability payments from Social Security, SSI, the Railroad, or the VA are excluded from the income calculation, which can matter for borderline applicants.19Kansas Department of Revenue. Kansas Property Tax Relief for Low Income Seniors Updated 2026 thresholds are published on the Kansas Department of Revenue website.