The bill amends K.S.A. 2024 Supp. 32-1432 to expand the definition of "agritourism activity" to include activities that allow the public to enjoy rural experiences, such as farming, ranching, trail rides, and historic or cultural attractions. It also introduces new definitions for "registered agritourism activity," "registered agritourism location," and "registered agritourism operator," all of which require registration with the secretary of commerce. Additionally, the bill clarifies the inherent risks associated with agritourism activities and specifies that participants are not considered agritourism participants if they are compensated for their involvement.

Furthermore, the bill amends K.S.A. 2024 Supp. 79-1476, which governs the appraisal of agricultural land for tax purposes. It establishes that land used for agritourism activities will be classified as agricultural land, provided it is utilized by a registered agritourism operator. The bill also outlines the criteria for determining agricultural income and productivity based on historical data and management practices. The provisions aim to ensure that land used for agritourism is appropriately valued and classified for taxation, while also repealing previous statutes related to these definitions and classifications.

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