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 Department is tasked with developing a list of qualified programs and management plans, and conservation organizations can request consideration for qualification by submitting written requests by July 1 of the current year.

Furthermore, the bill allows for an annual credit against tax liability equal to the total amount paid for ad valorem taxes on the property, contingent on the property being enrolled for public access and the management activities being conducted. 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to all taxable years commencing after December 31, 2025, and the existing section of K.S.A. 2024 Supp. 79-32,203 is repealed. The act is set to take effect on January 1, 2026.

Statutes affected:
As introduced: 79-32