After the purchase of a new, used, or gifted watercraft, it is required that you present your bill of sale, title and any other documentation to the Appraiser's Office. You will need to know the specific models of your watercraft, motors, and trailers. If these are not known, please inform the Personal Property Appraiser. The more detailed information you provide the more accurately your property will be valued.
Once the watercraft has been valued, the Appraiser will send out a valuation notice listing the appraised and assessed value. The assessed value is then multiplied by the current year's mill levy (which is established in late October) to determine your tax dollars. The taxes are paid in arrears for the calendar year. Please contact the Appraiser's Office with any questions.
K.S.A. 79-306e outlines the procedures for prorating "vessels" as defined in K.S.A. 32-1102. Vessels are defined as "any watercraft designed to be propelled by machinery, oars, paddles or wind action upon a sail for navigation on the water." For the purpose of this notification, the term "vessel" and "watercraft" are used interchangeably. The type of watercraft that qualifies for proration includes any boat, boat trailer, and motor(s), and personal watercraft in K.S.A. 32-1102.
Watercraft can qualify for a prorated value if:
acquired or sold after January 1st AND
the county appraiser is notified of the acquisition or sale on or before December 20th.
A bill of sale must be presented to the Appraiser's Office in order that proration may be completed.