Personal property, as defined by KSA 79-102, is "every tangible thing which is the subject of ownership, not forming part or parcel of real property." Personal property is property that can be moved without damaging the real property it is attached to or the object itself.

Some common examples of personal property include - but are not limited to - aircraft, machinery, recreational vehicles and manufacturing equipment.

When watercraft is acquired or sold, the record owner must report it to the Appraiser's Office within 30 days. This includes boats, boat motors, boat trailers, jet skis, jet ski trailers, canoes and sailboats.

Please use the property tax calendar below for reference to key dates in the cycle.

Property Tax Calendar*  
Date Description
January 1 Renditions mailed to property owners who are registered with County Appraiser
January 1 Valuation date
March 15 Personal property renditions due back to County Appraiser
April 1 Oil and gas renditions due back to County Appraiser
May 1 Notices of appraised value mailed to property owners (indicating current year appraised value)
May 15 Deadline to appeal current year value
June 15 Appraiser certifies appraisal roll to County Clerk
May 10 Second half payment under protest payment deadline from previous year
July 1 Certify tax increment finance value to County Clerk
November 1 Tax roll delivered to County Treasurer
December 15 Tax bills mailed to property owners by Dec. 15
December 20 Tax bills due
December 20 First half payment under protest payment due
  *If a deadline falls on a weekend or legal holiday, the final day to file will be extended to the next business day.

Personal Property Penalty Schedule
(as required by KSA 79-1422 and 1427a)
Filed March 16 through April 15 5%
Filed April 16 through May 15 10%
Filed May 16 through June 15 15%
Filed June 16 through July 15 20%
Filed July 16 through March 14 25%
Filed after March 15, following year 50%