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KS HB2400

KS HB2400
Amending the definition of land devoted to agricultural use to include trail rides as a ranching activity to qualify as an agritourism activity.


summary

Introduced
03/05/2025
In Committee
03/12/2025
Crossed Over
03/11/2025
Passed
Dead
04/11/2026

Introduced Session

Potential new amendment
2025-2026 Regular Session

Bill Summary

AN ACT concerning agritourism; including trail rides as a ranching activity to qualify as an agritourism activity; classifying such land as used for agritourism for purposes of property tax valuation as agricultural land; amending K.S.A. 2024 Supp. 32-1432 and 79-1476 and repealing the existing sections.

AI Summary

This bill amends Kansas state law to explicitly include trail rides as a ranching activity within the definition of agritourism, which has implications for both tourism regulations and property tax valuation. Specifically, the bill modifies two existing statutes (32-1432 and 79-1476) to add "trail rides" to the list of activities that qualify as ranching activities for agritourism purposes. This means that landowners who offer trail rides on their property can now have their land classified as being devoted to agricultural use for property tax purposes, potentially allowing them to receive lower property tax assessments. An agritourism activity is defined as any activity that allows the public to view or enjoy rural activities for recreational, entertainment, or educational purposes, and the bill clarifies that trail rides fall under this category. The changes are part of an effort to support rural landowners and provide additional economic opportunities for agricultural businesses by recognizing trail rides as a legitimate agricultural activity. The bill will take effect upon publication in the Kansas statute book, potentially offering a new pathway for rural landowners to generate income and maintain agricultural land tax classifications.

Committee Categories

Business and Industry

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Taxation (House)

Last Action

Senate Referred to Committee on Commerce (on 03/12/2025)

Bill Topics

Agriculture
  • ‐ General Agriculture
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://kslegislature.gov/li/b2025_26/measures/hb2400/ 03/05/2025
Fiscal Note - Ficsal Note: As introduced https://kslegislature.gov/li/b2025_26/measures/documents/fisc_note_hb2400_00_0000.pdf 03/11/2025
House Committee on Commerce, Labor and Economic Development Report https://kslegislature.gov/li/b2025_26/measures/documents/cr_2025_hb2400_h_1768.pdf 03/07/2025
Analysis - Supplemental Note: As introduced https://kslegislature.gov/li/b2025_26/measures/documents/supp_note_hb2400_00_0000.pdf 03/07/2025
BillText https://kslegislature.gov/li/b2025_26/measures/documents/hb2400_00_0000.pdf 03/05/2025
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