Personal Property Information

Personal Property Defined

Personal Property is" ... every tangible thing which is the subject of ownership, not forming part or parcel of real property."  K.S.A. 79-102

The distinguishing characteristic of personal property is the ability to move it without damage to itself or to the real property to 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. 

Every person, association, company or corporation who owns or holds, subject to his or her control, any taxable personal property is required by law to list the property for assessment. The filing deadline is March 15th of each year. Assessment rendition forms (Property Worksheets) are mailed each January as a courtesy for the purpose of the taxpayer filing their personal property. Should you not receive an assessment form, contact this office immediately.

Items that should be reported are:

• Pickups and Trucks tagged 16,000 pounds or greater   
• Non-Highway vehicles (or those that have expired tags)
• Antique Titled Motor Vehicles (any vehicle 35 years and older)
• Mopeds, ATV's, Utility Vehicles (UTV), snowmobiles, golf carts, off road motorcycles and dune buggies
• Travel Trailers, camping trailers & fifth-wheel trailers that are NOT SELF-CONTAINED
• Flatbed, Car, Utility, Pickup Bed, Enclosed, Horse, Livestock and Grain Trailers
• Manufactured Homes that are not considered Real Property
• Commercial and Industrial Machinery and Equipment
• Watercraft - Boat, motor and trailer  …To also include: Jet Skis and their trailers
• Micro-utility Trucks (MUT)
• Oil and Gas Leases 
• Aircraft                                                                                                                                                                 

First time filers are encouraged to contact or visit our office for assistance and to assure that all items are properly listed.

Assessment rendition forms (Property Worksheets) must be returned by March 15th to avoid penalties. Penalties for late filing are required per Kansas Statutes Annotated (K.S.A. 79-1422) as follows. Penalties are not subject to local abatement. 

Date Rendition Filed                                                     Penalty

March 16 through April 15                                              5%
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%

Failure To File Penalties 50%

You can return your Personal Property Worksheets by these different methods:

Email: personalproperty@claycountykansas.org

Fax: 785-632-6647

Mail to: Clay County Appraiser
               712 5th St.  Suite B1
              Clay Center, Ks 67432-2913

Or drop off at the Appraiser's Office in the basement of the Courthouse