Residents who own or lease personal property such as boats must file a personal property rendition by March 15, according to County Appraiser Kathy Bridges. (Unsplash file photo)
By Kathy Bridges, Linn County Appraiser
The Linn County Appraiser's Office mailed the 2023 Personal Property Renditions (worksheets) to individuals and businesses on Dec. 30, 2022.
Completed renditions assist the appraiser's office with valuing taxable personal property. Kansas law states that every person who owns or holds (leases) tangible personal property subject to taxation must list that property with the county appraiser of the county where such property is located on Jan. 1.
The deadline to file your 2023 Personal Property Rendition is March 15, 2023, to avoid a late or failure to file penalty. Late filing penalties will accrue at a rate of 5% monthly with a maximum penalty rate of 50% for failure to file.
Examples of individual personal property include recreational vehicles, boats, motors, trailers, heavy trucks, mobile homes, off-road vehicles, four-wheelers, aircraft, etc.
Examples of commercial personal property that must be reported include manufacturing equipment, computers, telephone systems, copy machines, shelving and racks, and plant machinery.
The filing requirement does not apply to the following:
Motor vehicles that are taxed at the time of licensing,
Commercial equipment that has a retail cost when new of $1,500 or less,
Commercial equipment purchased after June 30, 2006.
Understanding your rendition and reporting of personal property requirements:
If the County already has personal property on file, then the taxpayer should receive the rendition shortly after the first of January.
Be sure to verify ownership and location of personal property as of Jan. 1, 2023.
The taxpayer should review the information listed on the rendition. If any items have been sold or purchased, the taxpayer should make those notations on the rendition. The Appraiser's Office will need a copy of a bill of sale or something in writing stating who now owns the property or from whom the property was purchased.
Verify that the mailing address, phone number, and location (situs) address of the property is correct, and make updates, if necessary.
Sign, date, and return the rendition by March 15.
If you did not receive a rendition, but own personal property that is located in Linn County as of Jan. 1, 2023 – then please visit our website at linncountyks.com/appraiser to learn more about your filing requirements, or you can contact our office at (913) 795-2523.