The full amount or the first half of the taxes for personal property assessed on the tax roll is due by December 20th each year. The second half of the taxes are due by May 10th of the following year.
If the first half of the personal property taxes are not paid by December 20th, then the full amount becomes due immediately and you no longer have the option of paying the second half by May 10th.
Taxes for motor vehicles that are registered with a tag weight of 12,000 pounds or less and taxes for Kansas RV titled recreational vehicles, are due in full at time of registration or renewal. [K.S.A. 79-5107, 5119]
Whenever the aggregate amount of tax owed for tangible personal property by any taxpayer is less than $5, the tax is cancelled and no personal property tax statement is issued. This applies only to the tax amount due, not the value of the personal property. [K.S.A. 79-344]