Kansas committee hears bill to reinstate habitat tax credit, expand qualifying programs and public-access incentive

House Bill 2097 would reinstate a nongame and endangered species habitat income tax credit that previously existed in statute and add a separate property-tax-based credit for private land that provides public access for hunting, fishing or other public use.

The bill, introduced to the Committee on Taxation for hearing, would (1) revive an income tax credit that originally took effect in 1998 and was later sunset, and (2) create a second credit equal to the property taxes paid on land enrolled in a program that provides public access for hunting or fishing. The measure directs the Kansas Department of Wildlife and Parks to post on its website a list of department programs and conservation organizations that meet standards for ecological benefit and integrity and therefore qualify for the credit. The bill also requires that applicable critical habitat be identified by the U.S. Fish and Wildlife Service to qualify certain management activities.

Why it matters: proponents told the committee the bill is designed to expand habitat management and public access on private land in Kansas — a state that has relatively little public land — and to provide a financial incentive for landowners to open property to hunters and anglers. Proponents argued the measure would support conservation work on working agricultural lands and help sustain outdoor recreation that benefits rural economies and families who hunt for food.

Fiscal impacts and agency notes: Kathleen Smith of the Department of Revenue told the committee the fiscal effect is bifurcated. The department expects minimal negative fiscal impact from the reinstated income tax credit based on historic low usage. For the access-based property tax credit, Revenue said KDWP identified roughly 1,100,000 acres in its walk‑in access programs and multiplied that by a statewide agricultural-land tax per acre of about $6.29 to reach a preliminary gross estimate of roughly $6.9 million. Revenue then estimated one‑third of that amount would be an allowable credit against taxpayers’ liability in a given year, producing an estimated negative impact of about $2.3 million in fiscal year 2027 and a like amount in fiscal year 2028. The bill would allow unused credits to be carried forward.

Testimony and main objections: Representative Carpenter, who identified experience on the Kansas Wildlife and Parks Commission and said he is a lifelong outdoorsman, and representatives of Backcountry Hunters and Anglers and the Nature Conservancy testified in favor. Kurt Ratzliff of the Kansas chapter of Backcountry Hunters and Anglers described the proposal as “a win‑win proposition for everybody,” saying it helped small hunters gain access to lands increasingly leased by large outfitters. Justin Cobb of the Nature Conservancy emphasized the public benefits of private habitat and supported the bill’s broader definition of qualifying conservation programs to meet a diversity of landowner needs.

Committee members pressed proponents and agency staff on details: Representative Smith clarified that the proposal targets private land (most state property is not subject to property tax). Representative Wolfe asked whether landowner concerns about vetting users on open properties had been addressed and whether the fiscal effect would increase hunting-license fees; proponents and staff said vetting and access controls depend on the specific walk‑in program and that the fiscal note reflects a state tax‑credit cost to the general fund but does not specify an offset. Committee members also discussed that the credit would be prorated for the portion of the year access is provided (for example, nine months of access would be a 75% credit), a detail proponents said could reduce the Revenue estimate.

Outcome: the item was heard; the committee did not take final action on House Bill 2097 during this session.

Ending: supporters asked the committee to consider the bill as a tool to sustain habitat and access on private lands; Revenue and KDWP were identified as key implementers if the credit is enacted.