The bill amends K.S.A. 2024 Supp. 32-1432 and K.S.A. 2024 Supp. 79-1476 to clarify definitions and regulations surrounding agritourism activities and property valuation for agricultural land. It defines "agritourism activity" to include recreational, entertainment, or educational activities that allow the public to enjoy rural experiences, such as farming and ranching, and specifies that these activities can include trail rides and historic or cultural attractions. The bill also introduces terms such as "registered agritourism activity," "registered agritourism location," and "registered agritourism operator," all of which require registration with the secretary of commerce. Additionally, it outlines the inherent risks associated with agritourism activities and establishes that participants are not considered agritourism participants if they are compensated for their involvement.

Furthermore, the bill modifies the property valuation process for agricultural land, ensuring that land used for agritourism activities is classified appropriately for tax purposes. It specifies that land utilized for registered agritourism activities will not lose its agricultural classification due to sales of related products or services. The bill also mandates that county appraisers assess land based on its agricultural use and provides guidelines for determining agricultural income and productivity. The provisions aim to support the agritourism sector while ensuring fair property valuation practices.

Statutes affected:
As introduced: 79-1476
As Amended by House Committee: 32-1432, 79-1476