79-306. Listing of tangible personal property for taxation; time of filing; certification by preparer; limitations on required filing of annual statements, exception. On or before March 15 of each year, or the next following business day if such date falls on a day other than a regular business day, every person, association, company or corporation required by this act to list property shall make and personally sign a statement listing all tangible personal property which by this act such person is required to list, either as the owner thereof, or as parent, guardian, trustee, executor, administrator, receiver, accounting officer, partner or agent, as the case may be, and deliver the same to the county appraiser of the county where such property has its situs for the purpose of taxation. In addition to the foregoing requirements, any such statement prepared by a personal property tax rendition form preparer shall be certified as true and correct by such preparer's signature. If a person has filed an initial statement listing property with the county appraiser pursuant to this section, no subsequent annual statement shall be required to be filed with the county appraiser regarding such property unless there is a change to report relating to the property previously listed or the statement.
History: L. 1876, ch. 34, § 9; L. 1909, ch. 243, § 1; R.S. 1923, 79-306; L. 1957, ch. 488, § 1; L. 1965, ch. 511, § 3; L. 1968, ch. 95, § 1; L. 1972, ch. 355, § 1; L. 1988, ch. 375, § 5; L. 1992, ch. 165, § 2; L. 2024, ch. 81, § 9; July 1.
NOTICE
REMINDER: from the Wilson County Appraiser’s Office. Personal Property Renditions need to be turned in by March 15th to avoid a LATE FILING PENALTY. If you have property that needs reported and you did not receive a rendition or have misplaced it, please contact us. The information is based on what you owned January 1st with exceptions to vehicles, watercraft and some other personal property which are prorated on and off the tax roll. You now have until December 20th to report the sale of a boat in order to get it prorated for the current tax year. Oil and Gas renditions are due April 1st.Please refer to the following State Statutes for reference: K.S.A. 79-303, K.S.A. 79-306, K.S.A.79-1422. If you have any questions please contact our office at 620-378-2187
Click here for a printable PERSONAL PROPERTY RENDITION (revised 11/24)
Personal Property is defined as, "That property which is not a part of or a fixture to land or improvements in that it can be moved without damage to itself or the real property."
Every person or business who owns or holds tangible personal property shall list said property for assessment. Kansas Statutes state that the filing deadline is March 15 of each year. Assessment sheets are mailed, as a courtesy, each January to owners who currently list items of personal property. Be sure and contact our office immediately if you do not receive an assessment sheet and feel you should have. Our phone number for Personal Property questions is (620) 378-2187.
Renditions must be returned by March 15 to avoid penalties. Penalties for late filing are required per Kansas Statutes Annotated (K.S.A. 79-1422) as follows:
March 16 to April - 2% penalty
April 16 to May 15 - 4% penalty
May 16 to June 15 - 6% penalty
June 16 to July 15 - 8% penalty
July 16 and thereafter - 10% penalty
Failure to file 12.5% penalty
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Click here for a printable PERSONAL PROPERTY RENDITION (revised 11/24)
