Appraisal of Personal Property

Personal Property Definition & Examples
A key characteristic of personal property is the ability to move it without damage either to itself or to the real estate to which it is attached. Personal property becomes real property only if it is affixed in such a way that it loses its original physical character and cannot practically be restored to its original condition if moved.

Personal property may be leased, loaned, rented, consigned, or owned. The basic categories are business personal property and individual personal property and include items such as:

  • Aircraft
  • Boats
  • Fixtures
  • Furniture
  • Machinery
  • Mobile homes
  • Office equipment
  • Plant equipment
  • Recreational vehicles

Listing Personal Property
According to Kansas statute, the regulations on who must list personal property include:
  • KSA 79-303 - Every person, association, company, or corporation who shall own or hold, subject to his or her control, any tangible personal property shall list said property for assessment.
  • KSA 79-301 - All tangible personal property subject to taxation shall be listed and assessed as of the first day of January of each year in the name of the owner thereof.

Filing a Rendition
It is your responsibility to file this information with the county appraiser's office. If you own any tangible personal property with the intent to establish and/or operate a business (including home-based business), or if you own any recreational property or vehicles not taxed at the time of registration or mobile homes not on a permanent foundation, you must file a rendition.

The Rendition Form is available at the county appraiser's office, located at:
718 Main St
Hays, KS 67601
Ph: (785) 628-9400