Personal property is defined as, “That property which is not a part of or a fixture to land or improvements in that it can be moved without damage to itself or the real property.”
K.S.A. 79-303 states, “Every person, association, company or corporation who owns or holds, subject to his or her control, any taxable personal property is required by law to list the property for assessment.”
If any person, association, company or corporation has in their possession or custody any taxable personal property belonging to others, it shall be their duty to list the property with the appraiser in the name of the owner of the property.
Important Notice: Changes to Personal Property Filing Requirements
Recent legislation from the 2025 and 2026 sessions has made significant updates to Kansas Personal Property statues and filing requirements. Please review the following information carefully, as these changes may affect your filing obligations.
2025 Personal Property Filing Requirement Changes:
Beginning with the 2025 valuation year, the annual personal property filing requirement has been removed. Under the amended K.S.A. 79-306, once a taxpayer has filed an initial personal property statement with the county appraiser, no additional annual filings are required unless there is a change to report regarding previously listed property.
What this means for Property Owners:
If the county appraiser's office already has a current and accurate personal property rendition on file, you are no longer required to file each year. However, you must file a new rendition for any tax year in which changes occur to avoid penalties.
Examples of changes that MUST be reported:
- Purchase of new personal property
- Sale or disposal of personal property
- Change in the address or location of the property
- Change in use of the property
Updated Penalty Schedule:
Per K.S.A. 79-301, 79-303, and 79-1422, penalties have been updated as follows:
- Late filing: 2% per month, up to maximum of 10%
- Failure to file: 12.5% penalty
***Notice***
Starting 1/1/2027, a bill of sale will be required to remove all Personal Property off the tax roll, with the exception of Mobile/Manufacture Homes, if the property has been sold. The Appraiser's office MUST be notified in writing or by person with the proper documentation for the removal of Personal Property.
2026 Personal Property Filing Requirement Changes (HB 2231)
The 2026 legislative session introduced additional major changes to personal property taxation:
Newly Exempt Personal Property:
- Off-road vehicles not operated on highways
- Motorized bicycles and electric-assisted bicycles
- Trailers with a gross weight of 15,000 lbs or less used exclusively for personal, non-income producing use
- Marine equipment, including watercraft trailers used to launch, retrieve, transport, or store watercraft, boat motors
- Watercraft
Personal Property That Remains Taxable:
- Trucks weighing 16,000 lbs or more
- Non-highway motor vehicles
- Travel trailers
- Storage containers
- Commercial machinery and equipment acquired before June 30, 2006
- Aircraft
- Tiny Homes
- Mobile/Manufactured Homes
Although the annual filing requirement was removed beginning in 2025, property owners are still responsible for reporting any additions or removals to ensure the county appraiser's office maintains an accurate record.
Please contact the Smith County Appraiser's Office at (785) 282-5100, or email This email address is being protected from spambots. You need JavaScript enabled to view it. if you have any questions regarding these changes or your reporting responsibilities.