All property, real and tangible personal, is subject to ad valorem taxation unless expressly exempt. 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. All property is appraised at its fair market value.
Property is ssessed 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. Leavenworth county has have eliminated the tax.