Except for certain motor vehicles, property tax due on personal property is the responsibility of the owner of record January 1 of each year. For real property, if not addressed in private contract, the buyer is responsible for the property tax if the property is sold on or after January 1 and before November 1. The seller is responsible for the property tax if purchased on or after November 1 and prior to January 1. (K.S.A. 79-1805) Private contracts between buyer and seller will often specify who pays the taxes.