State law changes exempt certain personal property from taxation

Kansas lawmakers have approved changes to state law that will exempt several categories of personal property from taxation beginning Jan. 1, 2026. 

Douglas County Appraiser Brad Eldridge said about 38% of the county’s personal property assets will qualify for exemption under the new law

Personal property exempt from taxation starting Jan. 1, 2026:

• Watercraft and marine equipment
• Off-road vehicles, including all-terrain, motorcycles, golf carts and snowmobiles
• Motorized bicycles, scooters and mopeds
• Trailers with a gross weight of 15,000 pounds or less that are used exclusively for personal purposes

Property that becomes exempt on Jan. 1, 2026, will still be taxed for the portion of the year it was owned before that date. After Jan. 1, residents will no longer need to notify the Appraiser’s Office of changes related to exempt personal property.

Personal property that will continue to be taxed:

• Mobile homes
• Tiny homes
• Aircraft
• Antique and salvage-title vehicles
• Vehicles with heavy tags (16/20 or higher)
• Oil and gas leases

Residents who own taxable personal property will receive a value notice in May 2026 and a tax bill in November 2026. Owners must continue to report any changes to taxable personal property, including:

• Purchase of new personal property
• Sale of personal property
• Changes in the use
• Changes in where the property is stored

The Douglas County Appraiser’s Office will mail letters to all personal property owners in early January outlining the state law changes.

“These changes significantly reduce the amount of personal property that residents will need to report each year,” Eldridge said. “Our goal is to make sure people understand what is still taxable and what no longer requires any action on their part.”

For more information, visit the county website at https://www.dgcoks.gov/appraiser.