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
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:
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
In order to ensure tax related documents and records are up to date the proper documentation to reflect the current owner of mobile homes must be provided to the County Appraiser. A copy of the title showing the transfer of ownership is utilized to maintain the current ownership listing.
Proper registration and titling of mobile homes is required by state statute. In part Kansas Statue 58-4204 (PDF) stipulates:
Upon the transfer or sale of any manufactured home or mobile home by any person or dealer, the new owner thereof, within 30 days, inclusive of weekends and holidays, from the date of such transfer or sale, shall make application to the division for the issuance of a certificate of title evidencing the new owner's ownership of such manufactured home or mobile home.