Kansas law states that all manufactured homes are considered to be personal property unless:
1) The title to the home is in the same name of the person (or spouse of the person) who holds title to the land the home is located on, and
2) The home is on a permanent foundation, the type not removable intact from the real property. [K.S.A. 79-340]
Manufactured homes that are classified as personal property and used for residential purposes are valued in the same manner as real property manufactured homes.
Owners of personal property manufactured homes are required by law to report annually each manufactured home they own or have in their possession, to the county appraiser, in the county where the home is located.
In addition, any owner, lessee or operator of any manufactured home park, or the owner of any land in which one or more manufactured homes are located on, is required to furnish annually, a listing of all manufactured homes located in the park or on the land, as of January 1st to the County Appraiser's Office. [K.S.A. 79-335, 79-336]
As with any prospective home purchase, you should check with the Treasurer's Office to see if there are any taxes owed on the property.
Per K.S.A. 58-4204(c): Upon the transfer or sale of any manufactured home or mobile home by any person or dealer, the new owner, within 30 days, inclusive of weekends and holidays, from the date of such transfer or sale, shall make application to the division (Vehicle Registration) for the issuance of a certificate of title evidencing the new owner's ownership of such manufactured home or mobile home.
Kansas statutes define an antique vehicle as “any vehicle more than thirty-five (35) years old, propelled by a motor using petroleum fuel, steam or electricity or any combination thereof.” There are two ways to register antique vehicles:
Antique Title - Vehicles which are operational are issued a title that is branded “antique title” and the vehicle is registered for highway operation. A vehicle that is issued an “antique title” and registered for highway use continues being assessed and taxed in the same manner as it was or would have been prior to being titled and registered as an antique vehicle.
All vehicles registered with a 12M tag prior to the antique title should be reported to the County Treasurers Office.
All vehicles registered with a 16M or greater tag prior to the antique title would be reported annually to the County Appraisers Office.
Antique Title Only - Vehicles which are not operational are issued a title that is branded “antique title only” for non-highway use. Vehicles that are issued an “antique title only” for non-highway use are assessed and taxed on the tax roll and should be reported annually to the County Appraisers Office.
A nonhighway vehicle is any motor vehicle which cannot be registered because it is not manufactured for the purpose of being used on the highways of this state and is not provided with the equipment required by state statute. Examples of non-highway vehicles:
Motor Vehicles without insurance coverage
Worksite Utility Vehicles
Micro Utility Trucks
Recreational Off-Highway Vehicles
Non-highway titled vehicles are considered personal property and should be reported annually to the County Appraisers Office.
In 1998, the legislature passed a law that allowed motor vehicles having a gross vehicle weight of more than 12,000 lbs. but less than 20,001 lbs. to be classified and valued differently than other motor vehicles. Motor vehicles in this category are registered with a 16M or 20M tag.
“16M/20M” registered motor vehicles are appraised; assessed; and the tax computed using the same appraisal method; assessment percentage; mill levy and tax minimums as “taxed when tagged” motor vehicles. However, the tax year; appraisal deadlines; penalties; pro-ration; situs requirements and billing procedures are the same as “tax roll” motor vehicles.
“16M/20M” motor vehicles tag/renew registration with the Vehicle Registration Office and report/list with the County Appraiser's Office for property tax purposes.
Motor vehicles (not commercial) registered with a tag weight of 24,000 lbs. (24M) or more should be reported annually to the County Appraiser in the county where the vehicle is located on January 1.
Note: All semi-truck tractors must be registered with a gross weight of 24,000 (24M) pounds or greater.
All trailers, whether tagged or not, are considered personal property and should be reported annually to the County Appraisers Office.
A nonhighway title cannot be issued on any type of trailer.
“Watercraft” is considered personal property and 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 which is designed to launch, retrieve, transport and store such watercraft and any nonelectric motor or motors which are necessary to operate such watercraft on the water.
NOTE: Sailboards are exempt from personal property taxation pursuant to K.S.A. 79201c.
After the purchase of a new, used, or gifted watercraft, present the bill of sale, title and any other documentation to the Appraiser's Office. Specific models of your watercraft, motors and trailers will enable the appraiser to accurately value your property.
Watercraft can qualify for proration if:
- acquired or sold after January 1..... AND
- the county appraiser is notified of the acquisition or sale on or before December 20th
Off road vehicles such as golf carts, snowmobiles, ATVs, dune buggies, off road motorcycles, RUVs (Recreational Utility Vehicles), and motorized bicycles (mopeds) are considered personal property and should be reported annually to the County Appraisers Office. Off road vehicles, with the exception of watercraft, are not prorated onto or off of the tax roll when it is purchased or sold during the year. [K.S.A. 8-126(b)]
Mopeds (motorized bicycles) means every device having two tandem wheels or three wheels which may be propelled by either human power or helper motor, or by both, and which has:
(a) A motor which produces not more than 3.5 brake horsepower;
(b) a cylinder capacity of not more than 130 cubic centimeters;
(c) an automatic transmission; and
(d) the capability of a maximum design speed of no more than 30 miles per hour except a low power cycle.
Recreational Vehicles fall into two categories:
Taxed When Tagged: Motor homes, campers, and travel trailers that meet the statutory definition of recreational
vehicle are required to be titled as recreational vehicles. Kansas law defines a “recreational vehicle” as a vehicular-type unit that has been built on or has been built for use on a chassis; and has been designed primarily as living quarters for recreational, camping, vacation or travel use; and which has its own motive power or is mounted on or drawn by another vehicle; and which has a body width not exceeding 102 inches (81/2 ft.) and a body length not exceeding 45 feet; AND HAS ALL OF THE FOLLOWING FEATURES:
• an electrical system which operates above 12 volts
• provisions for plumbing
• and any other standard feature/component adopted in the uniform standards code for RVs.
If the recreational vehicle meets ALL of the criteria listed in the statute, it will be registered as a “RV-Titled” recreational vehicle through the Vehicle Registration Office and taxes are paid at the time of registration.
Tax Roll - Truck campers and travel/camping trailers that do not meet the qualifications listed above are considered personal property and should be reported annually to the county appraiser.
Note: Pickup shells and toppers are exempt from personal property taxation pursuant to K.S.A. 79-201c.
Airplanes, Helicopters, Hot Air Balloons, and Ultra Lights are considered personal property and should be reported annually to the County Appraisers Office.
There are three property tax exemptions available for aircraft.
Business Aircraft: To qualify for exemption the aircraft must be used predominately to earn income for the owner in the conduct of the owner's business or industry.
Antique Aircraft: To qualify for exemption the aircraft must be 30 years old or older by the date of manufacture. The aircraft must also be used exclusively for recreational and/or display purposes.
Amateur-Built Aircraft: Amateur-built aircraft is defined as aircraft, manned or unmanned, that the major portion of which has been fabricated and assembled by a person or persons who undertook the construction project solely for their own education or recreation.
All aircraft exemptions must be granted by the Kansas Board of Tax Appeals. Aircraft which has not been granted an exemption by the Kansas Board of Tax Appeals is taxable. Please contact the County Appraisers Office for an Exemption Application.
Commercial and industrial machinery and equipment is any taxable, tangible personal property that is used to produce income or is depreciated or expensed for IRS purposes. Examples of commercial and industrial machinery and equipment are desks, files, safes, communication equipment, computers, printers, copiers, scanners, hand tools, special tools such as jigs, dies, and molds, furniture, and machinery used in manufacturing.
Commercial/industrial machinery and equipment with a “retail cost when new” (RCWN) of $1500 or less per “item” are exempt from personal property taxation. [K.S.A. 79-201w]
Effective January 1, 2007, machinery and equipment acquired by qualified purchase or lease made or entered into after June 30, 2006 as the result of a bona-fide transaction, which was not consummated for the purpose of avoiding taxation, is exempt from property taxation in Kansas. Machinery and equipment transported into the state after June 30, 2006, for the expansion of an existing business or creation of a new business, is also exempt from property taxation in Kansas. [K.S.A. 79-223]
Oil and gas leases, oil and gas wells, all casing, tubing and other equipment and materials used in operating oil and gas wells are considered personal property.
Kansas law requires oil and gas property to be listed annually with the County Appraiser on or before April 1st.
County appraisers no longer value commercial vehicles. Commercial vehicle registration fees and commercial vehicle fees are collected through the Vehicle Registration Office. Please contact the Vehicle Registration Office for further information.
Kalmar/Ottawa/Capacity Brand Yard Tractors
Intermediate and Large Transit Buses
Gray Market Motor Vehicles
Please contact the County Appraisers Office for more information.