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What personal property is taxable?

Article 11, Section 1 of The Kansas Constitution provides that: Tangible personal property shall be classified into six subclasses and assessed uniformly by subclass at the following assessment percentages:

  • Mobile homes used for residential purposes...11½%
  • Mineral leasehold interests except oil leasehold interests the average daily production from which is five barrels or less, and natural gas leasehold interests the average daily production from which is 10 mcf or less, which shall be assessed at 25%...30%
  • Public utility tangible personal property including inventories thereof, except railroad personal property, including inventories thereof, which shall be assessed at the average rate all other commercial and industrial property is assessed...33%
  • All categories of motor vehicles not defined and specifically valued and taxed pursuant to law enacted prior to 1985...30%
  • Commercial and industrial machinery and equipment which, if its economic life is seven years or more, shall be valued at its retail cost when new less seven-year straight-line depreciation, or which, if its economic life is less than seven years, shall be valued at its retail cost when new less straight-line depreciation over its economic life, except that, the value so obtained for such property, notwithstanding its economic life and, as long as such property is being used, shall not be less than 20% of the retail cost when new of such property...25%
  • All other tangible personal property not otherwise specifically classified...30%

*The same as mobile homes considered real property.

State-assessed and beyond the scope of this publication. Information in this publication does not apply to state assessed property.

This classification is only applicable to non-highway titled motor vehicles and motor vehicles operated over 12,000 pounds on public roads. Motor vehicles operated under 12,000 pounds on public roads and "recreational vehicles" are appraised, assessed and taxed pursuant to statue (K.S.A. 79-5100 series).