Personal property moving through the state or consigned to a warehouse in Kansas from a point outside Kansas in transit to a final destination outside Kansas. Real and tangible personal property used exclusively for literary, educational, scientific, religious, or charitable purposes. Aircraft used regularly and exclusively in the conduct of business. The Department of Revenue's Division of Property Valuation is the state agency exercising general supervision over ad-valorem policies and procedures in Kansas. All property is appraised at its fair market value.
Property is assessed by the county assessor in the taxing district in which the property is located.
Taxes are paid to the county treasurer. Tangible Personal Property Tangible personal property includes machinery and equipment. All merchants' and manufacturers' inventories and livestock are exempt. Counties, cities, and townships have the option of reducing or eliminating the tax. The six Kansas counties in the metropolitan area have eliminated their shares of the tax, and most cities in those counties have eliminated all or part of the tax.