Frequently Asked Questions about Personal Property
What is Personal Property?
- Personal property is "…every tangible thing which is the subject of ownership, not forming part of a parcel of real property." [K.S.A. 79-102]
What is to be reported as Personal Property?
- Aircraft – airplanes, helicopters, hot air balloons, ultra lights, etc.
- Off Road Vehicles – snowmobiles, golf carts, off road motorcycles, mopeds, ATVs, RUVs, etc.
- Watercraft – inboard and outboard boats, boat motors, boat trailers, sailboats, houseboats, pontoons, canoes, jet skis, etc.
- Truck Campers & Travel Trailers – which do not meet statutory requirements for an "RV" Title.
- Trailers (non-commercial use) – utility trailers, horse trailers, snowmobile and motorcycle trailers, or any other trailer used by an individual for personal use.
- Truck Beds (non-commercial use) – beds on "chassis cab" motor vehicles used by an individual for personal use.
- Machinery and Equipment – which is no longer being used for commercial purposes and which has a retail cost when new that is greater than $1500 per item.
Where can I find the forms to report my personal property?
Forms can be found online on the Appraiser webpage. Click on the appropriate form to download and print. Forms can be mailed or faxed to our office. If you need any help in filling out the forms you may call the office.
Wabaunsee County Appraiser
PO Box 278
Alma, KS 66401
What penalties apply to personal property?
If personal property is not listed or if a rendition is untimely filed, the county appraiser is required by law to apply any applicable penalties. These penalties are set forth in K.S.A. 79-l422 and 79-1427(a) as follows:
If within one year following the March 15th filing deadline, a taxpayer files a list or an additional list of taxable personal property, the county appraiser must apply a late filing penalty to the assessed value of the property. The late filing penalty is applied only to that 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%. Late filing penalties are applied as follows:
Failure to File Penalties: [50%] [K.S.A. 79-1422]
|Date Rendition Filed||Penalty|
|March 16 through April 15||05%|
|April 16 through May 15||10%|
|May 16 through June 15||15%|
|June 16 through July 15||20%|
|July 16 through March 14 of the following year||25%|