Form Pv-Pp-57 - Military Affidavit For Personal Property Tax Exemption (Page 2 of 2) in pdf

MILITARY AFFIDAVIT FOR PERSONAL PROPERTY TAX EXEMPTION

(Pursuant to Federal Law or Kansas Law)

Military Personal Property Exemptions:

There are two types personal property tax exemptions in Kansas

available specifically to military personnel.

One is by Kansas Statutes: K.S.A. 79-5107(e) provides an exemption for motor vehicles operated at 12,000 lbs. or

less on public roads, and K.S.A. 79-5121(e) provides an exemption for RV titled vehicles, if all of the following

criteria are met:

(1) The motor vehicle is owned by a Kansas resident (leased vehicles may not qualify for exemption);

(2) The resident is in the full-time regular military service of the United States;

(3) The resident is absent from Kansas solely by reason of compliance with military orders; and

(4) The motor vehicle is maintained outside of Kansas on the date the individual applies for registration.

The second is by Federal law: The Soldiers' and Sailors' Civil Relief Act, (50 U.S.C. §574) prohibits the states from

obtaining situs for property tax purposes of all personal property, including motor vehicles, if all of the following

criteria are met:

(1) The personal property is owned by a person who is not a Kansas resident;

(2) The non-resident is in the full-time regular military service of the United States;

(3)

The non-resident is absent from his/her permanent resident state solely by reason of compliance with military

orders;

(4)

The personal property is located outside of the military person’s permanent resident state; and

(5)

The personal property is not used in or arising from a trade or business.

Counties are not required to have qualifying applicants obtain a Kansas Board of Tax Appeals order for these military

exemptions, with one exception. Kansas residents must apply to the Board of Tax Appeals for military exemption on

any Kansas RV titled vehicle. The county should request sufficient documentation from the applicant to determine

whether the property clearly qualifies for the exemption. The ownership of a motor vehicle leased by any military

personnel, regardless of duty station or residency, should be addressed to the Board of Tax Appeals. If the county is

in doubt as to whether the property qualifies for exemption, the county should follow the Kansas Division of Property

Valuation's Directive 92-025 and have the applicant apply to the Board of Tax Appeals for the exemption.

The county appraiser’s office may require the following items from the military person in order to determine if he or

she qualifies for exemption. Some counties may require additional items.

•

The military person’s ID card: to verify full-time status & ETS date

•

Leave and Earning Statement (LES): to verify permanent resident state with the military

•

A copy of the military person’s orders: to verify they are stationed outside their permanent resident state

•

Title to the personal property: to verify the military person is the legal owner of the property

Military personnel who are required to file an exemption application with the Kansas Board of Tax Appeals will need

to contact their local county appraiser’s office for filing instructions.

When a taxpayer files an application for exemption with the Kansas Board of Tax Appeals, the payment of taxes are

not due on tax roll property until 30 days after the taxpayer has been notified of the Board’s decision. Payment of

taxes on "taxed when tagged" motor vehicles are not put on hold. The applicant must pay the tax to register the motor

vehicle and the county will refund the tax if the Board grants the exemption.

PV-PP-57 (rev 12/01)

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Form Pv-Pp-57 - Military Affidavit For Personal Property Tax Exemption Page 2

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