Amending the definition of land devoted to agricultural use to include trail rides as a ranching activity to qualify as an agritourism activity.

This bill amends Kansas law to include trail rides as a qualifying ranching activity under "agritourism," allowing ranches offering trail rides to have their land classified for property tax purposes as agricultural land rather than commercial property. It specifically updates the definition of "agritourism activity" in K.S.A. 32-1432 to explicitly include trail rides and adjusts property tax valuation rules in K.S.A. 79-1476. This change directly affects ranches like Watkins "C" Ranch (requested by Rep. Proctor), which operate trail rides as part of their ranching business. The policy shift means such properties would receive lower agricultural tax rates instead of higher commercial rates, based on the land's agricultural productivity.