Kansas landowners could claim tax credits for qualifying wildlife habitat

Landowners could claim an annual Kansas income-tax credit based on property taxes and assessments paid on eligible wildlife habitat. Land must either have both Kansas critical-habitat designation and federal identification as an area containing threatened or endangered wildlife, or Kansas certification that it supports species needing conservation. The land must have covered recovery activities, an approved conservation agreement, or a qualifying habitat program or management plan. Qualifying programs and plans must meet environmental standards and the duration requirements referenced in the bill. The Kansas Department of Wildlife and Parks would publish qualifying plans and provide guidance. Conservation organizations could apply by July 1 for consideration for the next calendar year. The credit would equal property taxes and assessments paid, up to the Kansas income tax owed after other credits. The credit would apply each year that covered habitat activities remain in effect and apply to the land.

Landowners could claim an annual Kansas income-tax credit for land enrolled in a public-access program through the Kansas Department of Wildlife and Parks. Covered programs would allow public hunting, fishing, or other uses on enrolled land. The land must also have qualifying management activities that improve habitat. Wildlife officials would publish qualifying programs and plans that meet environmental standards and provide guidance. Conservation organizations could apply by July 1 for consideration for the next calendar year. The credit would equal property taxes and assessments paid, multiplied by the share of the year the land was enrolled for public access. The credit could not exceed the Kansas income tax owed after other credits. Habitat activities must occur that year and apply to the land. Both credits would cover tax years beginning after December 31, 2025. The proposed act would take effect from January 1, 2026, and publication in the statute book.