How are motor vehicles appraised?

Motorcycles, automobiles, and trucks that are tagged to operate at 20,000 pounds or less on public roads are appraised for tax purposes using a formula set forth in laws. The motor vehicle's approximate base wholesale price (dealer cost) when first sold to the public is used to "classify" the vehicle within a price range. The mid-point of this price range is then reduced 15% per calendar year (K.S.A. 79-1500 series). Motor vehicles operating over 20,000 pounds or non-highway motor vehicles are appraised at market value. The market value is generally obtained using valuation publications prescribed by the state. Automobiles owned and leased for a period of time not exceeding 28 days by a car rental company have an excise rental tax imposed in lieu of a property tax (K.S.A. 79-5117).

Motor vehicles used by for-hire motor carriers over the road to transport persons or property are state-assessed. Contact the Motor Carrier Section of the Kansas Division of Property Valuation for more information regarding property taxes on state-assessed motor vehicles 913-296-2365.

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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?