Personal Property Taxes

boat on trailer

Items assessed as personal property include:

  • Mobile Homes (not pro-ratable)
  • Watercraft (pro-ratable)
  • Trailers (pro-ratable beginning 2023)
  • 16M/20M (Heavy Trucks) (pro-ratable)
  • Non-Highway Vehicles (pro-ratable)
  • Golf Carts (pro-ratable beginning 2023)
  • Mopeds / Motorbikes (pro-ratable beginning 2023)
  • ATVS (pro-ratable beginning 2023)
  • Aircraft (pro-ratable beginning 2023)
  • Business machinery and equipment (not pro-ratable)
  • Oil and gas leases (not pro-ratable)

Taxes are collected at the end of the year for items owned on January 1 of that year or pro-ratable items purchased prior to September 1 of that year.

Kansas law makes provisions for pro-ration of certain types of personal property (excludes mobile homes, business machinery and equipment, and oil and gas leases)
Please contact the Appraisers office about any proration of taxes and to notify when items are sold so the property can be removed from the tax roll for the next year.

Tax Due Dates

Taxes can be paid in full on or before Dec. 20 of the current year, or in two installments.

If you choose to pay in two installments:

  • The first half is due on or before Dec. 20 of the current year.
    If the first half is not paid by Dec. 20, the full amount immediately becomes due.
  • The second half is due on or before May 10 of the following year.

If you have unpaid personal property tax you will be denied vehicle registration until taxes are paid in full. (KSA 8-173)

Payments received after the due date are considered late and subject to interest per K.S.A. 79-2004 and 79-2004a. Failure to receive a tax statement does not alleviate a business or individual from interest and fees.

How to Pay

Online

  • eCheck (account and routing number) service fee of $0.50
  • Visa, MasterCard, or Discover service fee of 2.4%

Please allow 2-3 business days for online payments to post.

Click here to search for your property.

Mail

Personal check, cashier’s check, or money order. DO NOT MAIL CASH. Make checks payable to Johnson County Treasurer. Please write your quick ref id # on the check.

Mail to:

Johnson County Treasurer
PO Box 2902
Shawnee Mission, KS 66201

In-Person

  • Cash, personal check, cashier’s check, or money order
  • Visa, MasterCard, or Discover service fee of 2.4%

Office Location:

111 S. Cherry St, Suite 1200
Olathe, KS 66061

Office Hours:

Monday through Friday 8 a.m. to 5 p.m.

Helpful Resources

Payment Under Protest

If you would like to protest your property value you must submit a Payment Under Protest Application (PUP) when paying your taxes.

The PUP application can be submitted electronically through the payment under protest portal. PUPs  may also be printed  PUP application and emailed to taxinfo@jocogov.org, or mailed to:

Johnson County Treasurer
ATTN: Protest Processing
111 S. Cherry St, Suite 1200
Olathe, KS 66061

PUP applications will be accepted between November 1 and December 20 with payment. If at least half of the taxes are paid by an escrow agent, a protest of the taxes must be filed no later than the following January 31. If taxes are paid after these deadlines, the PUP application must be filed at the time the taxes are paid. If a PUP is received without appropriate payment, including interest and fees, it will be rejected.

Request for Refund/Transfer of Funds

Johnson County is not responsible if taxes are paid on the wrong property. If you have made a duplicate or erroneous payment on a parcel and are requesting a refund or transfer of funds, please fill out the refund/transfer request form. 

Only the party that made the payment can request a refund/transfer. Requests will be reviewed on a case-by-case basis. Requests of the current tax year must be received by March 15 for first half payments and June 25 for second half payments. Requests for delinquent years must be submitted within 45 days of the date the payment was received.

Submit the request form and supporting documentation to taxinfo@jocogov.org or mail to:

Johnson County Treasurer 
ATTN: Refund Desk
111 S. Cherry St, Suite 1200
Olathe, KS 66061

Delinquent Personal Property

Delinquent personal property is subject to interest, publication and tax warrant.

  • If you have unpaid personal property taxes you will be denied vehicle registration until taxes are paid in full. (KSA 8-173)
  • Tax on personal property is not pro-rated, if you own the property January 1 of that tax year, the full amount is due.
  • If a personal property tax account has delinquent years owing, payment will be applied to the oldest delinquent tax year first. (KSA 79-2004a)
  • If taxes remain unpaid as of March 15, a property tax warrant will be issued.  Any outstanding personal property not paid in full by July 15 will have a property tax warrant issued.
  • Personal Property tax not paid by September 30 will be published in the newspaper and charged a $15 publication fee along with a judgment filed with the District Court.