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Property Valuation
Motor Carriers - Frequently Asked Questions

WHAT IS THE PURPOSE OF THE RENDITION?
The purpose of the Rendition is to comply with Kansas statutes which provide for assessment and taxation of over-the-road motor vehicles and rolling equipment owned, operated, leased, or used by common, contract, or exempt motor carriers operating in or through Kansas.

WHO MUST FILE?
K.S.A. 79-6a02 requires a filing from every entity which was a motor carrier on the first day of January of said year and who or which owned, used or operated any over-the-road motor vehicles or rolling equipment in the state of Kansas during the preceding year.

WHAT IF I DID NOT USE MY INTRASTATE OR INTERSTATE AUTHORITY?
If you are not a resident of Kansas and did not use your common, contract, or exempt authority in Kansas during the preceding year, please contact the motor carrier section of the Division of Property Valuation.

You may also submit the Motor Carrier Property Rendition Schedule 1 and in the carrier information section check the box in front of the statement “The carrier did not operate in any “haul-for-hire” capacity in or through Kansas during the calendar year”.

*Kansas carriers do not have the option of filing non-use Kansas residents must list and render all equipment registered for use under their private or haul-for-hire authority.

WHAT IF I DO NOT HAVE ANY EQUIPMENT ON JANUARY 1?
If you disposed of all of your equipment during the preceding year and had no equipment as of January 1 of the taxing year, complete your rendition indicating the deletion dates (dates you disposed of the equipment).

WHEN MUST I FILE?
You must file a completed rendition with the Kansas Department of Revenue, Division of Property Valuation on or before May 15, 2009.

NOTE:  Third-Party Preparation
The fact that you may hire a third party for preparation of your rendition (such as a carrier service, attorney, or accountant), does not relieve you of your obligation to file your rendition on time. It is your responsibility to keep in touch with the third party to ensure timely completion and filing.

HOW DO I GET FORMS?
As a courtesy, forms are mailed in the spring each year to all carriers that are required to file.  The 2009 Kansas Motor Carrier Property Tax Rendition began mailing on March 17th, 2009 and has a DUE DATE of May 15, 2009.

ON-LINE FILING AVAILABLE!!!  The on-line filing is available now until July 15, 2009 at which time you can still file using an alternative method.

Data Processing Form Preparation
Print-outs from data processing equipment are accepted by the Division providing they conform to the general and specific form instructions and include the same information requested in the rendition.

HOWEVER:  Schedules 1 AND 3 (2- PG TRAILER SCHEDULE) must COMPLY WITH THE SPECIFIC FORMAT provided by the Division of Property Valuation.

WHAT HAPPENS IF MY FILING IS LATE?
If your rendition is received late (postmarked or filed after May 15, 2009) a fifty percent (50%) additional assessed valuation penalty will be added to your assessment.

CAN I OBTAIN AN EXTENSION OF THE FILING TIME?
Kansas's statutes provide the Director of Property Valuation with the authority to extend the filing deadline for just cause the 2000 extended filing deadline is May 15, 2009.  Due to the extended filing deadline we are not granting extensions at this time.  If you are unable to meet the filing deadline you may request a Waiver of Penalty.  See question on Penalty below.

WHAT HAPPENS IF I DO NOT FILE?
Failure to file will result in the carrier receiving a Jeopardy Assessment bill.  This billing is a statutory requirement as a result of failure to file and includes imposing a fifty-percent (50% additional assessed valuation) penalty.

CAN I CORRECT MY ORIGINAL FILING?
Yes. You have one year from the filing deadline of May 15, 2009 in which to amend or correct your original filing – deadline would be May 15, 2010.    NOTE:  The amendment period is for one year from the filing deadline for a each individual tax year.  For example, the amendment period for tax year 2008 would be until April 11, 2009 as the deadline for the 2008 filing was April 11, 2008.

CAN I HAVE THE JEOPARDY ASSESSMENT CHANGED?
You will need to contact the Division of Property Valuation to verify the status of your Jeopardy assessment.  The Tax Examiner will determine if the status can be changed.

IS THERE ANY WAY THE PENALTY CAN BE REDUCED OR REMOVED?
Kansas's statutes provide the Director of Property Valuation with authority to waive or reduce the penalty for just cause. All such adjustments are based on the evidence and merits of the case and are not automatic. Requests must be made in writing and addressed to the Director, specifically asking that the penalty be waived or reduced and explaining the reasons for the late filing.

WHAT DO I LIST ON MY RENDITION?
You are required to list all motor carrier equipment (powered and non-powered) which was owned, leased, used or operated in or through Kansas under your haul for hire authority during the preceding year. If you disposed of all or part of your equipment during the preceding year, indicate the deletion date (the date you disposed of the equipment).

NOTE:Holders of both Haul-For-Hire (common, contract, exempt) and Private Permits - if you operated any equipment in Kansas under both your haul-for-hire authority and your private authority, you must report that equipment on the appropriate motor carrier rendition schedule.

WHAT SHOULD I DO IF A VEHICLE HAS BEEN WRECKED?
If a vehicle has been wrecked on or before January 1, not repaired by January 1, and is still owned or leased by the company you still must list the vehicle on the proper motor carrier form. You may note on the schedule that the equipment has been wrecked and provide a estimate of the retail value in “optional column” on the appropriate schedule.

WHAT MILEAGE DO I SHOW ON MY RENDITION?
The mileage information you must report is in the Carrier Information Section and is divided into two (2) parts.

  1. Kansas Miles - In box one (1) you are to report any and all mileage accumulated by the vehicles operating under your authority while traveling in Kansas during 2008.
  2. Total Miles - In box two (2) you are to report the total mileage accumulated in all states by any and all vehicles that came into Kansas under your authority during 2008.

NOTE:  In both boxes the mileage reported should include miles generated by vehicles that traveled in Kansas that are no longer under your control on January 1.  (Mileage is reported; equipment is reported and shown with deletion dates)

HOW AM I ASSESSED AND TAXED BY THE STATE?

What is Assessed?
The equipment reported on the rendition (tractors, trailers, cars, trucks, buses) that entered Kansas during the preceding calendar year are subject to assessment and tax if they were still under the carrier’s control as of January 1. 

What is the Basis of Assessment?
The assessment is in two parts, powered equipment and non-powered equipment.

The assessment for powered equipment is thirty percent (30%) of the allocated market value (usually the average retail value) of the equipment on January 1 of the taxing year. The Division uses A Penton Media Publication, “The Truck Blue Book Price Digest”, P.O. Box 12901, Overland Park, KS 66282-2901 as a source in calculating the market value.

For non-powered equipment, the assessment is twenty-five percent (25%) of the retail cost when new less seven-year straight-line depreciation, except that as long as the property is being used the base value will not be less than 20% of the retail cost when new.

How is the Value Allocated to Kansas?
The assessed value of the equipment is allocated to Kansas in proportion to its use within the state. The amount of use within the state is determined by the mileage ratio which is identified on our bill as the “allocation factor”.

The “allocation factor” is computed by dividing the total miles traveled by powered vehicles under the motor carrier's control which entered Kansas at any time during the preceding year, into the total miles those vehicles traveled within Kansas. 

 “Allocation Factor” (KS miles / Total miles = Allocation Factor)

How is the Amount of Tax Determined?
The assessed value allocated is multiplied by the motor carrier mill levy to obtain the dollar amount of tax.  Market Value x Assessment Rate x Allocation Factor = Assessed Value                  

Assessed Value x Mill Levy = Tax

How is the Motor Carrier Mill Levy Determined?
The motor carrier mill levy is obtained by dividing the total of all property taxes levied in the previous year by the assessed value certified November 15 of all property, both real and personal, valued within the state the previous year.   Penalty value is not considered in the calculation of the mill levy.

WHEN MUST I PAY MY TAX?
December 20, 2009 - First half of tax is due.  Failure to pay the first half by December 20th will result in the entire amount becoming delinquent and interest penalty will be calculated daily until the amount is paid in full.

May 10, 2010 – Second half of tax payment is due.  Failure to pay second half will result in action by the PVD Motor Carrier Section to report the debt to the Kansas Department of Revenue, Civil Tax Enforcement unit for collections proceedings.

NOTE:  Delinquent accounts are subject to penalty interest and if placed with a third-party collection agency will result in additional fees charged by the collection agency.  A Delinquent account can result in denial of IRP credentials or inability to obtain tags at the county level.

HOW TO MAKE A PAYMENT
Mail (see mailing address under contact info) – be sure to include the account DOR and PIN number on the check/money order so the payment can be posted to the correct account.

Credit card on-line – Official Payments.com- you will have to provide the account DOR and PIN.  There is a fee for their service.

EFT/Bank Draft – www.kdor.org/taxcenter - You will need the account DOR and PIN to create an account user ID and password.  Once you’ve created your account you can choose to “Make an EFT Payment” which will allow you to pay an amount you determine or “View/Pay Bill” which will only allow you to pay the amount that is shown.

FOR KANSAS RESIDENTS ONLY

DO I HAVE THE OPTION OF CHOOSING WHETHER I AM ASSESSED BY THE COUNTY OR BY THE STATE?
No.  You do not have the option of choosing whether you will be assessed by the County or by the State. However, there is a set of circumstances specified in the law that will allow the County to assess your equipment if they apply to your operation.

NOTE:As long as you hold a common, contract, or exempt motor carrier authority on January 1 of the assessment year you must file a fully completed rendition with the State.

The law (K.S.A. 79-6a01) provides for the assessment of motor carrier equipment by the County when the motor vehicles and rolling equipment are used solely or mainly for transportation in a particular community or local area, or for local pickup and delivery. The law also provides for local assessment of passenger automobiles other than those used to transport people or property for hire. For administrative purposes the jurisdictional area for a claim of local use assessment has been restricted to within a twenty-five (25) mile radius of the town or city in or near which they were used or operated.

If you had vehicles on January 1 of the taxing year that were used only in Kansas within a 25 mile radius of your base of business in the previous year, you may wish to request the forms necessary to file a claim of Local-Use Assessment. The necessary forms are available upon request from the Division of Property Valuation, Robert B. Docking State Office Bldg., 915 SW Harrison St., Topeka, Kansas 66612-1585

The following are annual filing requirements of the Division of Property Valuation for those claiming Local-Use Assessment. Under the provisions of K.S.A. 79-6a01, they must be completed each year in which a claim for Local-Use-Assessment is made, even though there has been no change in your equipment, operations, authority or service area.

  1. You must complete all schedules contained in the State Motor Carrier Rendition Packet (Schedules one through five) including the equipment for which a claim of exemption has been made.
  2. You must complete Section A (Affidavit by Kansas Motor Carrier) and have your County Appraiser complete Section B (Certification of Assessment by County Official) of form MC-19 (Documentation of Local Assessment for Kansas Motor Carrier Vehicles).
  3. You are responsible to see that both sections of the Documentation form MC-19 are completed and that it is returned along with the completed Motor Carrier Rendition Packet to the Kansas Department of Revenue, Division of Property Valuation, Robert B. Docking State Office Bldg., 915 SW Harrison St., Topeka, Kansas 66612-1585 no later than March 20 of the taxing year.

WHAT IF AN ASSESSMENT IS MADE BY A KANSAS COUNTY FOR THIS EQUIPMENT?
Being taxed by the State and the County in the same year for the same equipment means a taxing error has occurred. If you find yourself in this situation contact the Division of Property Valuation, Motor Carrier Section and they will assist you in correcting the error.

DO I GET A COPY OF THE TAX RECEIPT MARKED PAID (K.S.A. 8-1736)?
No.  Your proof of State assessment is the copy of your rendition returned to you by the Division's Motor Carrier Section stamped with the Director of Property Valuation Statement of Assessment. The rendition forms are returned to you with your original tax billing in August.

WHAT DO I NEED TO SHOW WHEN I GO TO MY COUNTY OFFICES TO REGISTER VEHICLES & PURCHASE TAGS?
Per K.S.A. 8-173 a registrant must either:

  1. Show that all personal property taxes due at the time of registration have been paid, including taxes on vehicles; OR
  2. Show evidence that such vehicles were assessed by the state (assessed by the Division of Property Valuation).  This is PROOF OF ASSESSMENT.

In order to provide “evidence that such vehicle was assessed for taxation purposes by a state agency,...”, the motor carrier is to provide the “proof of assessment”  which is your stamped rendition forms listing your equipment. 

All Kansas carriers that complete a proper filing are mailed a stamped copy of their rendition with the bill in August.  If there are no stamped schedules there is a problem and you will need to contact the Motor Carrier section to determine the nature of the problem.  Out of state carriers who need stamped copies for owner/operators in Kansas will need to contact the Motor Carrier section to request a copy be sent to you. 

For newly acquired vehicles, which are not subject to assessment in the year of acquisition, the Division of Property Valuation has adopted a policy for registration, which is substituted for the proof of assessment. The Declaration of State Assessment form allows the motor carrier to identify vehicles which are subject to assessment but which could not have been listed on the Division's valuation forms as of January 1 and the motor carrier's intent to render the property for state assessment. This provides the County Treasurer with a document, which constitutes “proof of assessment” for the purpose of registration under K.S.A. 8-173(a2).

CONTACT INFORMATION
If you have questions about your rendition, assessment, tax or tax payment, you may call, email, fax or write the Motor Carrier Section of the Division of Property Valuation. 

Phone – 785-296-4510
Email -   pvd_mctax@kdor.state.ks.us.
Fax –      785-296-8509
Mail –     Kansas Department of Revenue
                Division of Property Valuation – Room 431
                915 SW Harrison
                Topeka, KS 66612

NOTE: In any written or oral communication with the Kansas Department of Revenue, Division of Property Valuation's Motor Carrier Section concerning your motor carrier rendition, tax or operations, please make reference to your property tax filing number (DOR No.).

MOTOR CARRIER ASSESSMENT AND TAXATION CALENDAR FOR TAX YEAR 2009

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