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Kansas committee hears bill to classify trail rides as ranching activity for property-tax valuation
Summary
A House committee heard HB 2035, which would add trail rides to the statutory definition of ranching activities so land used for such rides could be valued as agricultural land for property-tax purposes. Supporters said the change clarifies existing law and protects small agritourism operations; no vote was taken.
The Committee on Commerce, Labor and Economic Development held a bill hearing on HB 2035, which would amend a statute to specify that ranching activities include trail rides, allowing land used for those rides to be valued as agricultural land for property-tax purposes. Charles Reimer, the committee revisor, told the committee, “HB 2035 amends a statute to provide that ranching activities will include trail rides for purposes of inclusion in the meaning of agritourism activity.”
Supporters told the committee the change is meant to clarify the tax classification rules after a 2024 change that extended agritourism protections. Representative Pat Proctor said the bill “clarifies the law to protect the agribusiness agritourism” and emphasized the role of rural tourism in keeping urban residents connected to rural Kansas.
The bill matters because, under the Kansas Constitution and existing statute, land devoted to agricultural use must be valued based on agricultural income or productivity rather than market value. Reimer reminded the committee that a 2024 law (2024 HB 410) broadened agritourism’s eligibility; HB 2035 would add trail rides explicitly to ranching activities so the land could qualify similarly.
Committee members asked whether the change would create a loophole allowing homeowners to reclassify residential property as agricultural. Reimer and Representative Christy Williams noted other statutes and county appraisal practices limit that risk: Reimer said agritourism registration and other rules require registration of the operator, land and activity; Williams said county appraisers “will carve out your residential farmhouse or your residence” from agricultural valuation. Reimer pointed to the bill text, noting that on page 4, subsection H, the county appraiser is directed to differentiate residential land from agricultural land.
Tonya Tice of Leavenworth County described her ranching and equine operations and the county-level difficulties she encountered when the assessor began to reclassify her property. Tice said her family runs boarding, riding lessons, trail rides, camps and seasonal camping on 80 acres and that county staff had told her she would need a special-use permit and infrastructure upgrades that could cost “almost $30,000” to qualify under the county’s interpretation. Representative Laura Williams and others highlighted the youth and community benefits of Tice’s programs.
Committee staff confirmed a written proponent submission from the Kansas Livestock Association was on file. The committee heard no opposition testimony and closed the bill hearing on HB 2035 with no committee vote recorded.
