"Land devoted to agricultural use shall mean and include land, regardless of whether it is located in the unincorporated area of the county, or within the corporate limits of a city, which is devoted to the production of plants, animals, or horticultural products, including but not limited to: forages; grains and feed crops; dairy animals and dairy products; poultry and poultry products; trees and forest products; fruits, nuts and berries; vegetable, nursery, floral, ornamental and greenhouse products."
The Kansas Constitution requires the state to value agricultural land based on its income or productivity attributable to the inherent capabilities of the land in its current usage under a degree of management reflecting median production levels. This is commonly called "use value" appraisal. Highly simplified, use value reflects the land’s ability to produce income. Productive capabilities of the land are dependent on the soils. Highly productive soils receive a higher value than low productive soils. Thus, agricultural land is appraised using a modified income approach to value that is based on the landlords net income for the type and location of the Ag land. An eight year average of the landlord’s net income is divided by a capitalization rate percentage prescribed by statute to arrive at the appraised value.
The director of property valuation shall make an annual determination of the value of land within each of the various classes of land devoted to agricultural use within each county or homogeneous region and furnish the same to county appraisers who shall classify the land according to its current usage and apply the value applicable to such class of land according to the valuation schedules prepared and adopted by the director of property valuation.