Farm Personal Property

Per Oklahoma Statutes, all Oklahomans are required to render all farm tractors, machinery, and implements being used for agricultural purposes that is being stored within the county as of January 1st of the current year to be assessed as personal property. If you are a filing for the first time you may render at any time throughout the year and will be assessed accordingly by January 1st.

In the past it has been the responsibility of any person owning farm machinery and equipment in Kay County to come in person to the Assessor's office to sign and make changes to their personal property listing January 1st through March 15th every year. For your convenience we have decided to mail out the listing of assets the first business day in January so that you may sign and return it by mail by March 15th.

Who Must File

Any person or business who had farm equipment located in Kay County as of January 1st of the current year. Are you required to list your farm assets with the Assessor's Office? Yes, by Oklahoma statute, the tax payer is required to list all farm personal property with the county Assessor by March 15. If any personal property is not listed on or before March 15, a 10% penalty will be added: and after April 15, a 20% penalty will be added (per OS68 Sec 2836{d}).

List Requirements

Farm tractors and combines, as used for taxation, is defined as any motor vehicle of tractor type designed and used for hauling, drawing plows, listers, harvesters, mowers or other implements of husbandry on a farm (Reference Title 68, O.S. 2809) including stock trailers, utility trailers. This also includes all farm implements or machinery and equipment appertaining to agriculture (Reference Title 68, O.S. 2807{7}).

Agriculture Exemption Permits

The Agriculture Exemption Permit is a sales tax exemption for those who are making purchases for certain farm supplies and equipment that is used for farm use and production.  To apply for the exemption you may contact the Assessor’s office or apply online at the Oklahoma Taxpayer Access Point.   If you have questions regarding the online application you can call the Assessor’s office for assistance.  Once an application has been submitted and accepted by the Oklahoma Tax Commission the Assessor’s office will have record of the exemption and can assist you with any questions or concerns you may have.   All permits are issued and mailed by the OTC.  The Agriculture Exemption Permit is valid for three years from the year issued.  Once a permit has been approved by the OTC it is up to the taxpayer to renew their permit.  

Who Qualifies for the Agriculture Exemption?

Persons who are farming or ranching for profit.

  • The OTC is requiring that anyone farming or ranching for profit to provide the proper documentation on their income taxes.  This is most commonly the schedule 1040F.  However, we understand that there are other forms that you may be filing on your income taxes.  Please be prepared to provide the proper form that you are filing.  The Tax Commission will be verifying that you filed this document before the approval of your card.

Start-up Farmers or Ranchers

  • If you are a new business, and have not filed your farm/ranch income on your income taxes, you are required to provide a three year “start-up plan” for your business.   Your start-up plan will be uploaded along with your application for review by the OTC.  

Medical Marijuana Growers

  • A copy of their OMMA permit has to be provided for us to upload to the OTC for review.

FFA or 4-H 

  • Provide documentation from your school or program stating your participation in said program to be uploaded to the OTC along with the application.

Close Up of Tractor
Man in Field