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Did Not Advance

Kansas Bill Expands Agritourism Definition to Include Trail Rides for Property Tax Valuation

Original title: AN ACT concerning agritourism; including trail rides as a ranching activity to qualify as an agritourism activity; classifying such land as used for agritourism for purposes of property tax valuation as agricultural land; amending K.S.A. 2024 Supp. 32-1432 and 79-1476 and repealing the existing sections.

Last action · April 10, 2026: Died in Senate Committee

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

This bill includes trail rides as a ranching activity under the state's agritourism statutes and classifies such land as for property tax valuation.

Why it matters

Property owners hosting registered trail rides could qualify for agricultural land valuation, changing how county appraisers calculate local property taxes for those specific parcels.

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

Registered agritourism operators

Operators offering trail rides are explicitly included under agritourism definitions, affecting how their land is valued for property taxes.

Directly affected

County appraisers

Appraisers must apply agricultural property tax valuation rules to land utilized for registered trail rides as part of agritourism activities.

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

Does selling merchandise at an agritourism location change the property tax classification?
No, selling items or products associated with the registered does not change the classification of the agricultural land or buildings.
Are participants required to pay for an activity for it to be considered agritourism?
An activity may be an whether or not the participant pays to participate, provided the participant is not paid to participate.

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

9 actions
  1. Apr 10, 2026Senate
    Died in Senate Committee
  2. Mar 12, 2025SenateCommittee
    Referred to Senate Committee on Commerce
  3. Mar 11, 2025HouseFloor
    Final Action - Passed
  4. Mar 11, 2025SenateIntroduced
    Received and Introduced
  5. Mar 10, 2025House
    Committee of the Whole - Now working on
  6. Mar 10, 2025HouseFloor
    Committee of the Whole - Be passed
Show 3 earlier actions
  1. Mar 7, 2025HouseFloor
    Committee Report recommending bill be passed by
  2. Mar 5, 2025HouseIntroduced
    Introduced
  3. Mar 5, 2025HouseCommittee
    Referred to House Committee on Commerce, Labor and Economic Development

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.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Inclusion of Trail Rides in Agritourism Tax Classification

The bill explicitly bridges ranching trail rides with agricultural property tax valuation frameworks.

Connected Entities

Legislature of the State of Kansas, House Committee on Taxation, United States department of agriculture and 1 more
OrganizationLegislature of the State of Kansas“Enacting body of the bill”Map →
OrganizationHouse Committee on Taxation“Committee sponsoring HB 2400”Map →
OrganizationUnited States department of agriculture“Source of natural resources conservation service criteria and class C exhibitor ”Map →
locationKansas“State jurisdiction for new federal land bank loans”Map →

Sources

Open source document

www.kslegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 40)
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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