INSTRUCTIONS FOR FILING KANSAS PERSONAL PROPERTY ASSESSMENT FORM 

File a return where taxable personal property is owned or held. Once an initial rendition is filed, no subsequent annual statement shall be required unless there is a change. Refer to the schedule summaries below for the types of personal property that are taxable. 

1) Complete the owner and address information. Provide the name of taxpayer if different from owner and provide the location of property if different from the owner’s address. 

2) Check one of the “I DO HEREBY CERTIFY” boxes and sign the return. Both the property owner and the rendition preparer (if applicable) must sign the return. Attach any appropriate schedules. 

3) This form must be completed, signed, and filed with the county appraiser by March 15th as an initial filing or change. A written request for an extension must be filed with the county appraiser and state just and adequate reasons on which the request shall be granted for a reasonable amount of time. The penalty for late filing is 2% per month up to a maximum of 10%, the penalty for failure to file is 12.5%. 

The following is a brief description of the schedules a taxpayer should use to report taxable personal property: 

SCHEDULE 1: Personal Property Mobile Homes used for Residential Housing; By law, a mobile home is considered to be personal property unless: (1) the owner (or spouse) of the mobile home also owns the land it is on and (2) the mobile home has a permanent foundation. The method used to value a residential mobile home will be the same, whether classified as real or personal. 

SCHEDULE 4: Motor Vehicles are self-propelled and designed to operate on public roads. List motor vehicles that are tagged to operate at 16,000 pounds or greater or non-highway titled. Micro-utility trucks should be listed on this schedule. Vehicles not designed to operate on public roads are listed on Schedule 5 or 6. Commercial vehicles will be reported to the Commercial Motor Vehicle Office and Central Permit. 

SCHEDULE 5: Commercial and Industrial Machinery and Equipment is any tangible personal property used to produce income or depreciated or expensed for IRS purposes which is not exempt, state appraised, or a motor vehicle. All tangible personal property used for commercial and industrial purposes must be listed for property tax purposes unless it is expressly exempt, even if the item has been fully depreciated for income tax or record keeping purposes. 

SCHEDULE 6: Other personal property not elsewhere classified is any taxable personal property that cannot be listed on Schedules 1 through 5. Personal property that may qualify as “Other” includes non-commercial trailers over 15,000 lbs, travel trailers that are not Kansas RV-titled, Tiny Home Trailers, Aircraft, Hot Air Ballons, non- commercial truck beds, etc. Note: The owner of record must notify the county appraiser of the sale or acquisition of any Schedule 6 item. The notification must be given on or before December 20th, so the value can be prorated for the number of months it is owned. 

Exemptions: Farm machinery and equipment “actually and regularly” used in a farming or ranching operation. Antique and amateur built aircraft. Utility trailers registered after December 31, 2022, as antique 35 years or older, 2,000 lbs or less empty or 8,000 lbs or less gross weight. PP NEC Other (subclass 6) whose purchase price is $750 or less. Any off-road, non-highway, vehicles typically not classified as motor vehicles as provided in K.S.A. 8-126. and any trailer having a gross weight of 15,000 lbs or less, as well as marine equipment (boat trailers, boat motors). K.S.A. 79-201j, K.S.A.79-220, K.S.A. 79-265, K.S.A. 79-234, K.S.A. 79-267 

SCHEDULE 7: Tangible Personal Property Held But Taxable to Others. Anyone having in their possession or custody taxable personal property belonging to another (e.g.; leased/lease-purchase equipment, vending or game machines, etc.) must list the property in the name of the owner. Exempt entities must also list taxable personal property belonging to others. Refer to Schedule 5 for applicable exemptions. 

Watercraft as of January 1st, 2026 shall be exempt per K.S.A. 79-5501. A Watercraft is defined as any boat or vessel designed to be propelled by machinery, oars, paddles, or wind action upon a sail for navigation on the water. Each watercraft may include one trailer and any nonelectric motor or motors necessary to operate such watercraft on the water. Additional trailers and motors are exempt per K.S.A. 79-267. Any boat that is designed to be propelled through water through human power alone shall be exempt as well. K.S.A. 79-5501