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Did Not Advance

Kansas bill removes presumption that leased land qualifies as agricultural use for property taxes

Original title: AN ACT concerning property taxation; relating to classification of land devoted to agricultural use; removing the presumption that leased land shall be classified as land devoted to agricultural use; amending K.S.A. 2025 Supp. 79-1448 and repealing the existing section.

Last action · April 10, 2026: Died in Committee

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Official description

AN ACT concerning property taxation; relating to classification of land devoted to agricultural use; removing the presumption that leased land shall be classified as land devoted to agricultural use; amending K.S.A. 2025 Supp. 79-1448 and repealing the existing section.

Background
  • Kansas property tax law provides specific mechanisms for taxpayers to appeal property classifications and valuations through county appraisers and the state board of tax appeals. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Property taxpayers

Taxpayers leasing land lose the statutory presumption of agricultural classification and must navigate new requirements for property tax appeals and valuations.

Directly affected

County appraisers

County appraisers must conduct informal meetings, present valuation evidence, and assess property classifications without relying on the former agricultural lease presumption.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What does this bill change regarding property taxes?
It removes the presumption that leased land shall be classified as land devoted to for property tax purposes.
What is the deadline for a taxpayer to appeal to the county appraiser?
Within 30 days subsequent to the date of mailing of the valuation notice for real property, and on or before May 15 for personal property.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died in committee.

Procedural history

3 actions
  1. Apr 10, 2026House
    Died in Committee
  2. Jan 27, 2026HouseIntroduced
    Introduced
  3. Jan 27, 2026HouseCommittee
    Referred to House Committee on Taxation

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Connected Entities

State Board of Tax Appeals, House Committee on Taxation, Small Claims and Expedited Hearings Division
OrganizationState Board of Tax Appeals“Hears taxpayer appeals from hearing officer or panel determinations”Map →
OrganizationHouse Committee on Taxation“Bill sponsor”Map →
OrganizationSmall Claims and Expedited Hearings Division“Division of the state board of tax appeals for certain property appeals”Map →

Sources

Open source document

www.kslegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 45)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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