Kansas law defines a motor vehicle as "every self-propelled device in which any person or property may be transported or drawn upon a public highway..."  The manner in which a motor vehicle is registered will determine how it is appraised for property tax purposes.  Motor vehicle values can be prorated according to provision in the Kansas statutes (except for state assessed and rental excise taxed motor vehicles).  [K.S.A. 79-306d. 79-5107]

Motor Vehicle Categories for Taxation

• 16M / 20M Trucks      

Heavy Duty & Farm Trucks

• Heavy Trucks / 4A      

Non-Hwy Vehicles

• ATV'S / Snowmobiles / Motorized Bicycle     

A bill of sale must be presented to the Appraiser's Office, once a personal property item is sold, purchased or acquired.