Bill
HB 2097
The bill creates two Kansas income tax credits for private land: restored habitat/conservation and a new public-access program credit, effective 2026.
Title: Approval by the Department of Wildlife and Parks for qualified programs or management plans to qualify for the nongame and endangered species habitat credit
Introduced: Jan 24–27, 2025. Hearing: Feb 11, 2025, 3:30 PM, Room 346‑S.
Purpose
- Reinstates and revises Kansas income tax credits related to nongame and endangered species habitat, and creates a new credit for private land enrolled in Department of Wildlife and Parks (DWP) programs that provide public access (e.g., walk‑in hunting/fishing) while promoting habitat improvement.
Key provisions
- Two credit types are established for qualifying real property (effective tax years beginning Jan. 1, 2026):
1. Reinstated habitat/conservation credit: available for land designated by the DWP as critical habitat (and identified by the U.S. Fish & Wildlife Service as an ecoregion containing threatened/endangered species) or certified by the secretary as supporting species in need of conservation, and included in approved recovery plans, conservation agreements, or qualified management plans.
2. New public‑access enrollment credit: available for property enrolled in a DWP program that provides public access for hunting, fishing, or other uses and that is included in qualified habitat management activities. The credit amount for this program is equal to the property taxes paid during the year multiplied by the portion of the year the property was enrolled for public access.
- DWP responsibilities:
- Develop and post on its website a list of DWP and conservation‑organization programs/management plans that meet ecological standards and therefore qualify.
- Provide guidance and accept written requests from conservation organizations for qualification consideration for the next calendar year (requests due by July 1).
- Credit mechanics:
- Credits are non‑refundable and may not be carried forward; they cannot exceed a taxpayer’s income tax liability after other credits.
- The bill removes outdated language about reimbursements for habitat‑management expenditures previously available (1998–2002 program).
- Effective date: provision takes effect Jan. 1, 2026.
Who is affected
- Private landowners whose property (a) qualifies as critical habitat/covered by approved management or (b) is enrolled in DWP public‑access programs — these taxpayers may claim reduced Kansas income tax liability.
- Conservation organizations seeking program/plan qualification.
- Kansas Department of Revenue (KDOR) and DWP — increased administrative duties.
Fiscal and administrative impact (per Kansas Division of the Budget / KDOR / DWP fiscal note)
- State General Fund revenue reduction estimated at $100,000 in FY2027 and $100,000 in FY2028 (first fiscal impact from tax year 2026). Estimate based on DWP data: 102,352 acres in walk‑in program, average access ~59% of year; total potential credits ~$380,000; with credits non‑refundable and non‑carried forward, KDOR expects ~1/3 ($~100k) to be actually claimed against tax liability.
- Implementation costs:
- KDOR: one‑time $217,891 (FY2026) to modify tax systems; ongoing personnel/overhead ~$72,181 (FY2027) for 1.00 FTE to administer and respond to taxpayers.
- DWP: at least $350,000 (FY2026) to implement and hire at least 5.00 FTE; ongoing estimated ~$350,000 (FY2027). Additional outreach, rules and review costs not fully quantified.
- Budget note: fiscal effects not included in FY2026 Governor’s Budget Report.
Procedural/timeline notes
- Bill repeals the existing statute it amends and takes effect Jan. 1, 2026.
- DWP application deadline for conservation organizations seeking qualification for the following calendar year: July 1 (each year).
- Because credits are tied to tax year 2026, the first net General Fund impact occurs in FY2027.
Sponsor/Request
- Introduced by the House Committee on Taxation; requested by Kurt Ratzlaff on behalf of the Kansas chapter of Backcountry Hunters & Anglers. Primary sponsor listed as Seth Blattman.
(Disclosure: submitted documents included unrelated prefiled text from other states; this summary focuses on the Kansas HB 2097 text and accompanying Kansas fiscal note.)
Compiled from official sources — confirm details with the bill’s official record.
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