What is the Kansas Agritourism Program?
The Kansas Agritourism Program promotes and supports businesses that combine agriculture and tourism. The program encourages owners of farms, ranches, or other agricultural lands to open their lands to the general public for recreational, educational, or hospitality experiences such as farm stays, pumpkin patches, wineries, hunting leases, and similar enterprises.
The program is authorized under K.S.A. 32-1430 et seq. and is administered by the Kansas Department of Commerce. Registration as an agritourism operator offers marketing benefits and provides access to agritourism liability protection, which is supplemental to landowners’ premises liability insurance, that provides landowners with limited civil liability protections for injuries that may occur during agritourism activities.
What is an agritourism activity? K.S.A. 32-1432 states:
“Agritourism activity” means any activity which allows members of the general public, for recreational, entertainment or educational purposes, to view or enjoy rural activities, including, but not limited to, farming activities, ranching activities or historic, cultural or natural attractions. An activity may be an agritourism activity whether or not the participant pays to participate in the activity. An activity is not an agritourism activity if the participant is paid to participate in the activity.
Are registered agritourism activities considered agricultural uses of land? K.S.A. 79-1476 states:
Land devoted to agricultural use includes land… for all taxable years commencing after December 31, 2020, that is otherwise devoted to the production of plants, animals or horticultural products that is utilized as part of a registered agritourism activity at a registered agritourism location by a registered agritourism operator pursuant to K.S.A. 32- 1432, and amendments thereto, including, but not limited to, all land and buildings, whether
permanent or temporary, that are utilized for such agritourism activity. For purposes of this clause, the selling of any items, products, services or merchandise associated with the registered agritourism activity by a registered agritourism operator that includes, but is not limited to, point of sales from either land or buildings, shall not change the classification of the agricultural land or buildings as a result of such sales.
Does enrollment in the Agritourism Program change how my property is valued?
No. Enrollment in the Agritourism Program does not automatically change a property’s classification or valuation for property tax purposes.
Under Article 11, Section 1 of the Kansas Constitution and K.S.A. 79-1439, property in Kansas is classified and assessed according to its use (agricultural, residential, commercial etc.). The Kansas Property Valuation Division (PVD) advises county appraisers to:
- Classify the land as agricultural if it remains primarily devoted to farming or ranching, even as a
registered agritourism entity; and - Value improvements used in agritourism operations-such as event barns, cabins, tasting rooms,
or retail facilities etc.—as agricultural property at market value, and continue to apply the
agricultural/commercial improvement assessment rate at 25% of fair market value.
County Zoning and Land Use Considerations
While the Kansas Agritourism Program provides state-level recognition and certain limited liability protections, it does not override or replace county zoning, planning, or permitting requirements. Local zoning and land use regulations are established by county resolutions and development codes, and enforcement authority remains at the local level.
If a property retains its agricultural classification for property tax purposes, it may retain its agricultural use exemptions from county zoning controls under K.S.A. 12-758 or K.S.A. 19-2960. This exemption is waived if there are alterations to the improvement. However, that determination is county specific, independent of the PVD and each county commission or planning department decides how agricultural exemptions are applied. Several counties have written in their development codes provisions linking agritourism.
Why am I still receiving a property tax bill after enrolling in the program?
Many agritourism participants are surprised to learn that program registration does not provide a property tax exemption. County appraisers must apply state law and PVD guidance when determining classification and valuation. Property registered in the agritourism program will generally be classified as agricultural. As a result, the land associated with the program will be valued at a rate based on the use value (different than market value) or productivity of the land. However, improvements will be valued at market value, classified as agricultural, and assessed at the 25% agricultural/commercial assessment rate for taxation. From a property tax perspective this is the benefit of the program, the land will continue to enjoy the benefit of a lower valuation method.
Use Case Example: Agricultural Land vs. Commercial Improvement
Part 1: Agricultural Land Valuation – Consider a property owner who operates a small agritourism business on a half-acre of land classified as agricultural use, planted with tame grassland. Even
though a similar property nearby might have a fair market value of $5,000 per acre (or $2,500 for a half-acre), the county does not apply the normal valuation formula of fair market value (FMV) * assessment rate x mill levy. Instead, agricultural use value is applied in place of FMV. This value reflects the land’s income-producing potential for agricultural purposes, which is generally much
lower than its market/FMV price. Instead, the agricultural use value of approximately $130.00 is used instead of the fair market value of $2,500. The remainder of the formula—use value ($130) ×
assessment rate (.30) × mill levy (.160) = $6.24—remains the same. In agricultural situations like this, the property’s taxable value is greatly reduced because it is based on its agricultural economic use, not its potential selling price. By replacing FMV with agricultural use, the taxpayer saves $120 in this example that assumes an urban county like Johnson or Wyandotte Counties.
Part 2: Commercial Improvement Valuation – If the same property owner constructs a $500,000 event center on the agricultural land to host weddings, meetings, or farm-to-table events, the improvement is valued separately from the land. Even though the improvement is part of the agritourism enterprise, it may be constructed for commercial purposes and should be valued as such. Even though the structure is commercial in nature, it should be assessed at the agricultural/commercial improvement rate of 25%. That does not change the amount of tax owed because agricultural and commercial improvements share the same 25% assessment rate.
Step-by-step using a generic 160-mill levy example:
1) Fair market value of improvement (buildings and not the land) = $500,000
2) Agricultural assessment rate = 25% – Assessed value = $500,000 × 0.25 = $125,000
3) Mill levy = 160 mills = $160 per $1,000 of assessed value = 0.160
4) Property tax = $125,000 × 0.160 = $20,000
Note: “Mills” means dollars per $1,000 of assessed value. Actual mill levies vary by county and taxing
district.
Agritourism participants who own event centers, cabins, or similar facilities should plan for the
appropriate property tax assessment on those improvements.
Who should I contact for help or more information?
For Agritourism Program registration and liability information:
Kansas Department of Commerce
Kansas Tourism – Agritourism Program
Phone: (785) 296-2009
Email: jaimee.salalac@ks.gov
Website: https://www.travelks.com/travel-industry/programs-and-resources/agritourism/
For property tax classification or valuation questions:
Kansas Department of Revenue
Property Valuation Division (PVD)
Attn: Zoe Gehi
Phone: (785) 296-671
Email: zoe.gehr@ks.gov
Website: https://www.ksrevenue.gov/pvd.html
By law, your county appraiser is responsible for listing and valuing property in a uniform and equal manner. The appraiser estimates only the value of your property. The amount of taxes you pay depends on the budgets set by your city, county, school, and other taxing districts.
Your tax dollars are used by city, county, and other taxing districts to provide funding for roads, health, parks, fire protection, police protection, and many other local services. Property taxes also help fund local school districts.
If your property value goes up, it does not necessarily mean you will pay more taxes. Likewise, if your property value goes down or does not change, it does not automatically mean you will pay less or the same amount of taxes. Your property taxes are based on how much the various taxing districts decide to spend on services each year.
The value of your property may change each year — it depends on several things. If you make improvements to your home, such as adding a garage, the value may go up. The value may also change (up or down) because of recent sales in your neighborhood. The county appraiser continually updates sales prices and other information on homes all over the county.
Your county appraiser appraises your home at “market value” as it exists the first day of January each year. Market value is the amount of money a well-informed buyer would pay and a well-informed seller would accept for property in an open and competitive market without any outside influence.
When valuing your home, the appraiser figures out what the age, quality, location, condition, style and size of your property is. The appraiser then uses one or more of the following three methods to value your property:
- The Market Approach: sales of similar property are compared to each other. The appraiser then adjusts for differences (for example, one house may have more square footage than another). This method works well for valuing homes.
- The Cost Approach: age and what it would cost to replace your home are taken into consideration. This approach works well for new and unique properties.
- The Income Approach: in simple terms, income from rent is used to value property. This method works well for income producing properties (for example, apartment buildings and malls).
State law requires the county appraiser to visually inspect 13% of all property in the county every year and to re-examine each piece of property of a six-year cycle.
Not necessarily. One sale by itself does not determine market value. The price you paid for your home is first verified by the county appraiser and then pooled with sales of similar homes. The appraiser uses this information to value your home. Also, market conditions may have changed in the last year.
You should receive the “notice of value” on your home (land and buildings) from the county appraiser by March 1. If your county appraiser asks the state for an extension, it may be later than March 1 before you get your notice of value.
You can visit the county appraiser’s office to review information on similar sales and verify that the information the appraiser’s office has on your property is correct. If a neighbor has a similar house for sale, the sale price may also give you an indication of the value of your house. In addition, real estate professionals can provide information about market conditions in your area.
There are two ways to challenge the value of your home:
- You may appeal the “notice of value” of your home by contacting the county appraiser’s office by phone or in writing within 30 days after receiving your “notice of value”, or
- You may fill out a “payment under protest” form with the county treasurer at the time you pay your taxes (full or first half is due no later that December 20th unless an escrow or tax service agent pays your property taxes, then no later than January 31st). You cannot appeal using both methods for the same property in the same tax year. So, if you start to appeal your “notice of value,” be sure that you follow through with the appeal. You will not be allowed to “pay under protest” later.
The mill levy is the “tax rate” that is applied to the assessed value of your property. It consists of a local portion which is used to fund area services and a statewide portion which is used to fund state institutions. The Legislature and Governor reduced the local school general fund levy to 20 mills beginning in 1998. In addition, the first 20,000 in appraised value of your home is exempt from the school general fund mill levy.
Follow these simple steps:
- Looking at your notice of value, find the “appraised value” of your home. Multiply the appraised value by the “assessment percentage” of 11 your property:.5% (.115).
(appraised value) x .115 = (assessed value) - Multiply the assessed value by your “mill levy” and then divide by 1,000 to estimate the property tax you owe. Contact your county clerk to find out what your mill levy is.
(assessed value) x (mill levy) 1,000 = (tax bill) - Effective for tax year 1997 and 1998, the first $20,000 in appraised value of your home is exempt from the 27 mill statewide portion of the mill levy. for example, if the appraised value of your home is $20,000 or more, the amount your tax bill will be reduced is calculated as follows:
20,000 x .115 = 2,300 assessed value
2,300 x 20 mills / 1,000 = $46.00 amount of reduction
Note: If your home is appraised for less than 20,000 simply use your appraised value instead of the 20,000 appraised values and follow the same procedures as shown in the above example. Please refer to the mill levy question and call your local county clerk or appraiser’s office if you have any questions regarding this exemption.
The county treasurer mails tax bills on or before December 15th. All or at least half of the tax is due by December 20th, and the second half is due by May 10th of the following year. If you have a mortgage loan on your property, you will receive a statement with tax information on it. Your tax bill will be sent to the mortgage company or bank, and the tax will be paid out of your escrow account.
Do I qualify for a homestead property tax refund?
The Kansas Homestead Refund Act provides a refund to Kansans who own their homes or pay rent and meet One of the following three requirements:
- You must have been 55 years of age or older on January 1; or,
- You must have been totally and permanently disabled or blind during the entire year, regardless of age; or,
- You must have had one or more dependent children residing with you the entire year, regardless of your age. At least one dependent child must have been born on or before January 1 of the tax year in question and must have been under 18 years of age the entire year.
In addition, you must meet ALL the following requirements:
- You must have lived in Kansas for the entire year; and
Your total household income must not have been more than $25,000; and
- You must have owned or rented the home you lived in or you must have lived in a nursing home where property taxes were paid during the tax year; and
- You must not owe any delinquent taxes on your home, or if you are filing under the renter’s provision, the rental property must be on the tax rolls; and
- Your property tax or rent must not have been paid from public funds on your behalf directly to the county treasurer or landlord for the tax year.
If you meet the qualifications, you must file with the Kansas Department of Revenue Homestead Section between January 1 and April 15 in order to receive a refund. If you would like additional information, call the Kansas Department of Revenue at 
913-296-0222 or contact your local county offices for assistance.
If you are not satisfied with the results of your appeal at the county level, the next step in the appeals process is to take your case to the Kansas Board of Tax Appeals. For more information on appeals, please contact your local county appraiser’s office.
