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.