When and where does a taxpayer file a rendition?

K.S.A. 79-306 requires all taxable personal property to be listed, by the taxpayer, on a rendition (also referred to as a 'statement') and filed with the county appraiser on or before March 15th of each year, or the next following business day, if such date falls on a day other than a regular business day. Oil and gas renditions are to be filed on or before April 1st.

The county appraiser may extend the March 15th deadline if the taxpayer submits a request in writing, stating just and adequate reasons for the extension, and is received by the county appraiser on or before the March 15th due date, April 1st for oil and gas renditions. (K.S.A. 79-1422 K.S.A. 79-332a and K.S.A. 79-1457)

Show All Answers

1. What is personal property?
2. What personal property is taxable?
3. Who must report?
4. What is to be reported?
5. How is personal property classified and assess in Kansas?
6. Who must sign the personal property rendition?
7. When and where does a taxpayer file a rendition?
8. What penalties apply to personal property?
9. How are motor vehicles appraised?
10. How are recreational vehicles (RVs) taxed?
11. What is commercial and industrial machinery and equipment?