Personal Property Frequently Asked Questions

1. What is personal property?
2. Who is required to file a personal property rendition?
3. Do I list my automobiles?
4. Why do I have to file?
5. When is the deadline for filing a personal property rendition and what are the late filing penalties?
6. Can I file an electronic personal property rendition?
7. Where can I get a personal property rendition form?
8. Who must sign the personal property rendition?
9. I sold my property during the year, do I still need to fill out a rendition?

What is Personal Property?

The distinguishing characteristic of personal property is the ability to move it without damage to itself or to the real estate on which it may be attached. Personal property becomes real property only if it is affixed in such a way that it loses its original physical characteristics and cannot practically be restored to its original condition.

Personal property may be leased, loaned, rented, consigned, or owned. The basic categories include: furniture, fixtures, manufacturing equipment, machinery, boats, aircraft, manufactured homes and recreational vehicles.

For rendering purposes, there are two types of personal property – individual personal property and business personal property (also known as commercial and industrial machinery and equipment, CIME).

Individual Personal Property includes watercraft, aircraft, golf carts, hot air balloons, manufactured homes, mopeds, ATV’s, non-business trailers, and all "other" taxable personal property not elsewhere classified.

Commercial and industrial machinery and equipment is considered Business Personal Property and is any taxable personal property that is used to produce income or is depreciated or expensed for IRS purposes except state assessed property and motor vehicles. Items to report include machinery and equipment, furniture and fixtures, all leased property, trucks that are16,000 lbs. and greater, trailers and truck beds.

Who is required to file a personal property rendition?

K.S.A. (Kansas Statutes Annotated) 79-303. Every person, association, company or corporation who shall own or hold, subject to his or her control, any tangible personal property, shall list said property for assessment.

• The property of a Ward is listed by His or Her Guardian.
• The property of A Minor is listed by His or Her Father; if not living or sound then His or Her mother; if neither living, by the person in charge of the property.
• The property of A Trust for the Benefit of Another is listed by The Trustee.
• The property of An Estate of a Deceased Person is listed by The Executor or Administrator
• The property of Held in Receivership is listed by The Receiver.
• The property of A Corporation is listed by A Designee of the Corporation.
• The property of A Company or Firm is listed by An Agent or Partner.

If any person, association, company or corporation shall have in their possession or custody, as of the first day of January of each year, any tangible personal property belonging to others (not specifically included above), it shall be their duty to list such property with the appraiser in the name of the owner of the property.

Do I list my automobiles?

Yes, with the exception of trucks 16,000 lbs. and greater, automobiles and most recreational vehicles are taxed at the time of registration for license plates or renewal decals. If the vehicle has a non-highway title, it will need to be listed on an individual personal property rendition. Please contact the Sedgwick County Appraisal Office, 316-660-9000 or email us if you need clarification on what constitutes taxable personal property.

Why do I have to file?

K.S.A. 79-306 establishes that every person, association, company or corporation is required to list property, where such property is physically located), for the purpose of taxation. If you receive a property tax rendition by mail, it is because our office has determined that you may have property to report. If you feel the form is not applicable, return it with an explanation. The rendition MUST be returned. If you do not receive a personal property rendition, please contact the Sedgwick County Appraiser's Office, 316-660-9000 or email us.

When is the deadline for filing a Personal Property Rendition and what are the late filing penalties?

K.S.A. 79-306. Personal property renditions must be postmarked on or before March 15 of each year. Company metered postmarks are not acceptable. Renditions postmarked after the March 15 deadline will be assessed penalties as follows:

Counties have no authority to abate, waive, or refund the penalty mandated by K.S.A. 79-1422. Only the Board of Tax Appeals has the authority to abate, waive, or refund the penalty.

Can I file an Electronic Personal Property Rendition?

No, our office does not accept electronic filing.

Where can I get a personal property rendition form?

To receive a personal property rendition, please contact the Appraiser’s Office located at 271 W 3rd St N, Suite 501, Wichita, Kansas 67202. You may also call 316-660-9000 to have a rendition mailed to you, or, you may request by email.

Who must sign the personal property rendition?

K.S.A. 79-306. By law, every person, association, company or corporation required to list property must personally sign the rendition. In addition, if a tax rendition form preparer prepared the rendition, then the tax preparer must also sign and certify that the information presented therein is true and correct.

TAX CALENDAR FOR PERSONAL PROPERTY:

Note: To avoid incurring state mandated penalties, renditions must be filed by the deadline date. Counties have no authority to abate, waive, or refund the penalty mandated by K.S.A. 79-1422. Only the Board of Tax Appeals has the authority to abate, waive, or refund the penalty.

I sold my property during the year; do I still need to fill out a rendition?

Yes, if you close your business or sell all of your taxable personal property you must still file a form the following year so we can remove you from the tax roll. The Appraisal Office cannot remove property from the tax roll without a signature on file from a taxpayer verifying that the property is no longer owned by them.