Amending the definition of land devoted to agricultural use for property tax purposes to include trail rides as a ranching activity to qualify as an agritourism activity.

2025-2026 Regular Session Introduced by Pat Proctor

HB 2035 adds trail rides to agritourism, making land used for trail rides eligible for agricultural land valuation under Kansas property tax rules.

Stricken from Calendar by Rule 1507

Purpose

HB 2035 (Rep. Proctor) would amend state law to explicitly include "trail rides" as a ranching activity within the statutory definition of an "agritourism activity." The change is intended to make land used for trail-ride agritourism eligible for classification and valuation as agricultural land under Kansas property‑tax statutes.

Key provisions

Amends K.S.A. 2024 Supp. 32-1432 (Agritourism Promotion Act) so that the definition of "agritourism activity" explicitly lists ranching activities to include trail rides.

Amends K.S.A. 2024 Supp. 79-1476 (property valuation of land devoted to agricultural use) to classify land used for such agritourism (including trail rides) as land devoted to agricultural use for property-tax valuation purposes. The introduced bill language indicates repeal and replacement of existing sections to accommodate the change.

The House Commerce, Labor and Economic Development Committee made a technical amendment to update the Agritourism Promotion Act definition.

Who would be affected

Landowners/operators who provide trail rides (whether commercial or as registered agritourism operators) — their parcels could qualify as agricultural land for valuation.

County/district appraisers and the Property Valuation Division (PVD) of the Kansas Department of Revenue — would apply agricultural valuation rules where appropriate.

Local taxing jurisdictions and taxpayers — potential changes in assessed values and tax burden distribution.

Fiscal and revenue implications

Effective date for the definitional change (per the fiscal note): beginning July 1, 2025.

The Department of Revenue’s PVD reported it lacks data fields to identify properties with trail rides and cannot estimate how many parcels would be reclassified.

Assessment-rate implications: if a parcel currently classified as residential (assessed at 11.5%) or vacant (12.0%) were reclassified as agricultural (30.0% assessment for agricultural land), its assessed taxable valuation could increase. The PVD and State Board of Tax Appeals report no administrative costs from enactment.

Kansas Association of Counties and League of Kansas Municipalities indicate an unknown local revenue impact; the bill could shift tax burdens across property classes.

Committee action, testimony, and status

Introduced: January 23, 2025 (Rep. Proctor).

Committee hearing: proponents included Rep. Proctor and Watkins “C” Ranch (argued it helps showcase rural Kansas); Kansas Livestock Association submitted neutral written testimony.

Amended by House Committee on Commerce, Labor and Economic Development (technical update).

Procedural status: Stricken from Calendar by Rule 1507 (2025-02-20). As of that action, the bill was removed from the legislative calendar and is not advancing toward enactment in its current session.

Note: This summary is based on the committee report and fiscal note for HB 2035 and relevant statutory sections cited in the bill text.

Bill