ATV's / Snowmbiles / Motorized Bicycles

By law, vehicles that are not designed for operation on public roads or that qualify as "motorized bicycles" are not motor vehicles. Kansas statutes define "motor vehicle" as every other vehicle, other than a motorized bicycle or a motorized wheelchair, which is self-propelled. [K.S.A. 8-126(aa) & (b); K.S.A. 8-1439a]

Off road vehicles such as snowmobiles, All Terrain Vehicles (ATVs), off road motorcycles, Recreational Utility Vehicles (RUVs), Micro-Utility Vehicles, and motorized bicycles (mopeds) are typically not classified as motor vehicles. Vehicles that are not motor vehicles are classified within the "Other" subclass of personal property and appraised at their market value as of January 1st.  

Personal property in "Other" subclass, with the exception of watercraft, is not prorated onto or off of the tax roll when it is purchased or sold during the year. (For example, you bought an ATV on May 13, 2017. You would not be on the tax roll until January 1, 2018.)

A bill of sale (pdf) should be presented to the Appraiser's Office when a Non-Highway vehicle is acquired or purchased.