Personal Property

Kansas law states that all real property and personal property in this state, not expressly exempt, is subject to taxation.  All tangible personal property owned as of January 1st must be listed in the name of owner, with the County Appraiser each year for taxation purposes.  The statutory definition of personal property is “…every tangible thing which is the subject of ownership, not forming part or parcel of real property…”

Every person, association, company or corporation who owns, holds or controls any tangible personal property, is required by law to list their property for assessment with the County Appraiser on or before March 15th of each year or the next following business day if such date falls on a day other than a regular business day. [K.S.A. 79-303][K.S.A. 79-306]

On or before January 1, the County Appraiser will provide assessment forms for the general public to list their personal property for assessment.  The County Appraiser may grant the property owner an extension to file if the owner submits a request in writing on or before the March 15th deadline, stating just and adequate reasons for the extension.  If renditions are not filed by the deadline, they will be assessed a penalty.

bill of sale should be presented to the Appraiser's Office when a personal property item is acquired, purchased, or sold.

Bill of Sale Forms:
Motor Vehicle
Watercraft

If you have sold your watercraft, please contact Nikki Lattimer with the Rice County Appraiser's Office by phone or e-mail.
Email: nlattimer@ricecocthse.com
Phone: 620.257.3611

You must also contact Wildlife and Parks to cancel your KA#
By mail, email, or fax to:
Kansas Department of Wildlife & Parks
Attn: Corey Goemann
512 SE 25th Ave
Pratt, KS 67124-8174
Email: corey.goemann@ks.gov
Fax: 620.672.3013

Items that should be reported are:
  • Trucks and pickups tagged 16,000 pounds or more.
  • Cars, trucks, pickups and motorcycles with expired tags
  • Mopeds, 3 & 4 wheelers, snowmobiles, golf carts & dune buggies
  • Travel trailers, camping trailers & fifth wheelers that are not self- contained
  • Flatbed and utility trailers
  • Manufactured homes that are not considered real property
  • Boats, boat motors and boat trailers
  • Construction equipment
  • Aircraft
  • Pulling tractors & race cars
  • Business machinery & equipment 
Reminder:  Renditions must be returned to the Appraiser's office by March 15th of each year to avoid penalties.

Late Filing Penalties 5%-25%
If within one year following the March 15th filing deadline, a taxpayer files a listing (or an addition to a listing) of their personal property, the appraiser must apply a late filing penalty to the assessed value of the property. The late filing penalty is applied only to the portion of the property that is filed after the March 15th deadline. The penalty for late filing is 5% per month up to a maximum of 25%. The penalties are applied as follows, according to K.S.A. 79-1422

DATE RENDITION FILED   PENALTY
 March 16 - April 15  5%
April 16 - May 15  10% 
May 16 - June 15  15% 
June 16 - July 15  20% 
July 16 - March 14 of following year  25% 

Failure to File Penalties [50%]

If within one year following the March 15th filing deadline, the county discovers a taxpayer failed to file a rendition or failed to file a complete rendition, the county appraiser must determine the assessed value of the property and apply a 50% penalty. In instances where the taxpayer fails to file a complete rendition, the penalty is applied only to the omitted or under reported property.

If the county appraisers discover property that was omitted form the tax roll after June 15th of the current tax year (the date the appraiser certifies the tax roll to the county clerk), but prior to the March 15th of the following tax year, the county clerk must place the property on the tax roll as an added tax and apply a 50% penalty to the assess value.

Note: If a failure to file penalty is applied to the taxpayer's value then the taxpayer later files his rendition within one year of March 15th, the failure to file penalty is no longer applicable. Therefore, the appraiser must apply the appropriate late filing penalty to the assessed value in place of the failure to file penalty.

Rendition

Should you have any questions about the valuation process or the reporting of personal property, please contact our office at 620-257-3611.