Bill > HB2035

This bill amends Kansas property tax laws to explicitly include trail rides as a qualifying ranching activity under the definition of "agritourism activity" for property tax valuation purposes. Specifically, the bill modifies two existing statutes (K.S.A. 32-1432 and 79-1476) to add language that specifically mentions "trail rides" as part of ranching activities when defining agritourism. This means that landowners who offer trail rides as part of their agricultural operations can now potentially qualify for agricultural land tax rates, which are typically lower than standard property tax rates. The changes are designed to provide more flexibility in how agricultural land can be used and valued, recognizing that modern agricultural operations often include recreational or tourism-related activities as part of their business model. The bill aims to support rural landowners by expanding the definition of agricultural use to include activities like trail rides, which can provide an additional revenue stream for agricultural businesses while maintaining their agricultural tax classification.

Business and Industry

https://kslegislature.gov/li/b2025_26/measures/hb2035/