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" as any recreational, entertainment, or educational activity that allows the public to enjoy rural activities, and specifies that such activities can occur regardless of whether participants pay to engage in them. The bill also introduces the term "registered agritourism activity," which refers to activities registered with the secretary of commerce, and outlines the inherent risks associated with these activities. Additionally, it establishes that land used for agritourism can still be classified as agricultural land for tax purposes, even if it is involved in sales related to the agritourism activity.

Furthermore, the bill mandates that the director of property valuation administer a statewide reappraisal program for real property, ensuring that agricultural land is valued based on its productivity and income potential. It specifies that land devoted to agricultural use will be classified according to its current usage and establishes guidelines for determining agricultural income and expenses. The bill repeals the previous versions of K.S.A. 32-1432 and 79-1476, indicating a comprehensive update to the legal framework governing agritourism and agricultural property valuation in Kansas.

Statutes affected:
As introduced: 32-1432, 32-1433, 79-1476