Kay County Assessor
Per Oklahoma Statutes, all Oklahomans are required to list farm personal property. Farm personal property includes all farm machinery and implements. Personal property can be rendered at any time throughout the year but will be assessed as of January 1.
After farm personal property is rendered, it is up to the taxpayer to update and sign their listing each year between January 1 and March 15. After March 15, this listing is delinquent if not signed by the owner and incurs a 10% penalty of the assessed valuation. After April 15, a penalty of 20% of the assessed valuation is added. The Assessor's office does not send out reminders. It is up to the taxpayer to come into the office each year between January 1 and March 15.
Agricultural Exemption Permit
The Agricultural Exemption Permit allows those who wish to be exempt from sales tax for certain farm supplies and equipment which is purchased for use of the farm. Those who are interested in the exemption can come into the Assessor's office to complete a form from the Oklahoma Tax Commission. Once it is verified that all personal taxes have been paid, one copy of the form is retained by the County Assessor and one copy is sent to the Oklahoma Tax Commission who issue the Agricultural Exemption Permit.
The Agricultural Exemption Permit is valid for three (3) years from the date it is issued. It is up to the taxpayer to renew their permit with the Assessor's office. For any questions regarding this permit or the Motor Fuel Exemption, please contact the Oklahoma Tax Commission in Oklahoma City. Their phone number is (405) 521-4614 or http://www.oktax.state.ok.us/.