Personal property includes: boats, campers, trailers, non-highway vehicles, oil and gas leases, mobile homes, jet skis, 16/20M trucks, etc.
The first half tax must be paid by December 20th. After that date, the full amount of Personal Property taxes are due plus interest. Full unpaid personal property taxes are sent to the Sheriff for collection in March. If the first half taxes are paid in December, the second half is due May 10th. Second half unpaid personal property taxes are sent to the Sheriff for collection in June. If the taxes remain unpaid by October 1, per Kansas statute, the district court clerk assesses a judgment fee.
*Tax on personal property is not pro-rated, if you owned the property Jan. 1 of that tax year, the full amount is due. You must pay at least half by Dec. 20th if not the full amount immediately becomes due and owing. Interest and penalties begin on Dec. 21.