This bill amends K.S.A. 2024 Supp. 79-32,203 to provide tax credits related to real property designated as critical habitat for threatened or endangered species. The bill eliminates the previous provision allowing "two types of credits" and instead establishes a single credit for property that is both enrolled in a program facilitated by the Department of Wildlife and Parks for public access and included in qualified management activities that promote improved habitat. Additionally, the bill mandates the Department of Wildlife and Parks to maintain a list of qualified programs and management plans on its website and allows conservation organizations to request qualification for the subsequent calendar year.

Furthermore, the bill introduces a new annual credit based on the total amount paid by taxpayers for ad valorem taxes related to the qualified real property, which is calculated based on the percentage of the year the property was enrolled for public access. The provisions of this section will apply to all taxable years commencing after December 31, 2025, and the existing section of K.S.A. 2024 Supp. 79-32,203 will be repealed. The act is set to take effect on January 1, 2026.

Statutes affected:
As introduced: 79-32