Tax Collection

Kelly Law Office, L.L.P. collects delinquent personal property taxes for the following Kansas Counties: Butler, Clay, Douglas and Jackson.  We conduct the annual real estate tax foreclosure sale for Butler County and Cowley County.

We offer taxpayers the option of paying your delinquent personal property taxes for Butler, Clay, Douglas and Jackson counties online.

Personal property is “…every tangible thing which is the subject of ownership, not forming part or parcel of real property.” [K.S.A. 79-102]

The distinguishing characteristic of personal property is the ability to move it without damage to itself or to the real property to which it may be attached. Personal property becomes real property only if it is affixed in such a way that it loses its original physical characteristics and cannot practically be restored to its original condition. Some examples of the personal property for which you may be taxed are:  mobile homes, boats, trailers, mopeds, oil and gas royalty interests, jet skis, business machinery and equipment purchased prior to 7-1-2006.

By law, all property in this state, not expressly exempt, is subject to taxation.

To learn more about how and why personal property is taxed in Kansas, please go to http://www.ksrevenue.org/pdf/ppsumm.pdf.

Real Estate Tax Foreclosure Sales
County tax foreclosure sales are held to collect unpaid real estate taxes.  The County is required by statute to sue in foreclosure on properties which have been held for a set redemption period and have not been redeemed.

We will post any tax foreclosure information for the counties that we represent on that county’s website. Check back periodically to find links to theses county websites.  We are currently working on tax sales for Cowley County and Butler County. Links to these counties’ sites are  http://www.bucoks.com   and   http://www.cowleycounty.org