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, with specific exclusions for participants who are paid to engage in such activities. The bill also outlines the "inherent risks" associated with these activities, which include natural hazards and participant negligence. Additionally, it establishes the roles of "registered agritourism operators" and "registered agritourism locations," which must be registered with the secretary of commerce.

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 agritourism by registered operators will not lose its agricultural classification due to sales of products or services associated with the activity. The bill also mandates that county appraisers assess land based on its agricultural use and provides guidelines for determining agricultural income and productivity. The existing statutes related to these topics are repealed, and the act will take effect upon publication in the statute book.

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