Who values personal property for Kansas tax rolls?
The county appraiser. Owners list their tangible personal property with the county appraiser by March 15 (oil and gas property by April 1), and the appraiser classifies and values it using the Department of Revenue's Personal Property Valuation Guide. A late listing draws a filing penalty applied to assessed value. An independent appraisal is not part of that process, but it is what you bring when the guide value and the market disagree.
Can a Kansas rendition deadline be extended?
Yes. The county appraiser must grant an extension when the owner asks in writing on or before March 15 and states just and adequate reasons. If the extended deadline is then missed, penalties run from March 15, not from the extended date.
Does Kansas license personal property appraisers?
No. Kansas licenses appraisers of real property only, and there is no state license, exam, or education requirement for appraising equipment, vehicles, household contents, or art. Our appraisers work to USPAP and hold credentials with organizations such as ASA, ISA, and NEBB (CMEA).