Personal Property Filing Penalties
What happens if a taxpayer doesn't file a listing of their personal property with the county?
The county appraiser is required by law to apply a penalty to the assessed value of personal property that is not listed in a timely manner or that is not listed at all. If the county appraiser grants the taxpayer an extension to the filing deadline, penalties are calculated from the March 15th deadline, (April 1st for oil and gas renditions) not the date of the extended deadline.
Late Filing Penalties 5% - 25%
If within one year following the March 15th filing deadline, a taxpayer files a listing (or an addition to a listing) of their personal property, the appraiser must apply a late filing penalty to the assessed value of the property. The late filing penalty is applied only to the portion of the property that is filed after the March 15th deadline. The penalty for late filing is 5% per month up to a maximum of 25%. The penalties are applied as follows, according to K.S.A. 79-1422:
|Date Rendition Filed||Penalty|
|March 16 - April 15||5%|
|April 16 - May 15||10%|
|May 16 - June 15||15%|
|June 16 - July 15||20 %|
|July 16 - March 14 of Following Year||25 %|
Failure to File Penalties [50%]
If within one year following the March 15th filing deadline, the county discovers a taxpayer failed to file a rendition or failed to file a complete rendition, the county appraiser must determine the assessed value of the property and apply a 50% penalty. In instances where the taxpayer fails to file a complete rendition, the penalty is applied only to the omitted or under reported property.
If the county appraisers discover property that was omitted from the tax roll after June 15th of the current tax year (the date the appraiser certifies the tax roll to the county clerk), but prior to the March 15th of the following tax year, the county clerk must place the property on the tax roll as an added tax and apply a 50% penalty to the assessed value.
Note: If a failure to file penalty is applied to the taxpayer's value then the taxpayer later files his rendition within one year of March 15th, the failure to file penalty is no longer applicable. Therefore, the appraiser must apply the appropriate late filing penalty to the assessed value in place of the failure to file penalty.
Refund of Penalties
State law does not allow the county appraiser or the county commissioners to abate, waive or refund penalties. The Board of Tax Appeals is the only entity that has the authority to abate penalties imposed by the county appraiser or property that is not listed or that is untimely listed.
Taxpayers seeking relief from a penalty must file a grievance application, and pay any applicable filing fee regulated by the Board of Tax Appeals [K.S.A. 74-2438a], with the county appraiser in the county where the penalty was incurred. The county appraiser will forward the application and fee to the Board. Either party has the right to request a rehearing or reconsideration within 15 days of the order.
Note: Since motor vehicles and watercraft can be prorated on to and off of the tax roll, only those motor vehicles and watercraft owned as of the January 1st assessment date will have penalties applied to the value, when applicable. [K.S.A. 79-1422]