Does operating a Kansas controlled shooting area automatically prevent the land from receiving agricultural-use classification, and how are supporting buildings classified?

Plain-English summary

Kansas PVD Directive 92-020 says that creating a controlled shooting area under K.S.A. 32-943 et seq. does not automatically strip the land of agricultural-use classification.

Instead, the county appraiser classifies each parcel according to its current predominant use, just as with any other parcel. If agriculture remains the parcel's predominant use, the controlled shooting operation alone does not bar classification as "land devoted to agricultural use" in Class 1, B.

The directive treats supporting improvements differently. Any building or structure used to support the controlled shooting area is classified as "Commercial/Industrial" property in Class 1, D and assessed at 25% of its value.

That creates a parcel-by-parcel and component-by-component analysis: the underlying land follows its current use, while buildings supporting the shooting business receive the commercial/industrial classification specified in the directive.

What this means for you

Controlled shooting-area operators

The shooting-area designation by itself does not decide the land classification. Be prepared to document the parcel's actual current use, including the extent of any farming or ranching activity.

Agricultural landowners

Adding a controlled shooting activity does not automatically end agricultural classification. The key question under the directive is which use is predominant on the parcel.

Owners of supporting buildings or structures

The directive does not carry the land's possible agricultural classification over to buildings used for the shooting operation. Those structures are commercial/industrial and were assigned a 25% assessment ratio.

County appraisers

Classify the parcel from its current predominant use rather than from the mere existence of a controlled shooting-area authorization. Then separately identify and classify buildings or structures that support the operation.

Common questions

Q: Is every controlled shooting-area parcel commercial property?
A: No. The land is classified according to its current predominant use.

Q: Can the land still be agricultural?
A: Yes. The directive expressly says establishing the shooting area does not automatically preclude Class 1, B agricultural-use classification.

Q: How are buildings used for the shooting area treated?
A: As Class 1, D commercial/industrial property, assessed at 25% of value under the directive.

Q: Does the type of shooting-area license alone control?
A: No. The directive focuses the land analysis on current predominant use.

Q: Does this page establish today's assessment ratio?
A: No. It reports the 25% ratio stated in the 1992 directive; current law and guidance should be checked.

Citations and references

• K.S.A. 32-943 et seq. — controlled shooting areas.
• L. 1992, ch. 249, § 1 — authority cited for adopting the directive.
• Classification stated in the directive: agricultural land, Class 1, B; supporting commercial/industrial buildings or structures, Class 1, D at 25% of value.

Source

• Landing page: Kansas Property Tax Directives
• Original PDF: PVD Directive 92-020

Original ruling text

STATE OF KANSAS

David C. Cunningham, Director
Robert B. Docking State Office Building (913) 296-2365
915 S.W. Harrison St. FAX (913) 296-2320
Topeka, Kansas 66612-1585

                                         Department of Revenue
                                      Division of Property Valuation


                                        DIRECTIVE #92-020

    TO:              County Appraisers

    SUBJECT: Controlled Shooting Areas


    This directive is adopted pursuant to the provisions of L. 1992, ch. 249, § 1, and
    shall be in force and effect from and after the Director's approval date.

    Controlled shooting areas shall be valued as follows:

    1.       The establishment of a controlled shooting area pursuant to K.S.A 32-943,
             et seq., does not automatically preclude classifying said parcel(s) as "land
             devoted to agricultural use" (Class 1, B).

    2.       A parcel established as a controlled shooting area should be classified, as
             any other parcel, on the basis of its current predominate use.

    3.       Any building/structure used to support said controlled shooting area, shall
             be classified as "Commercial/Industrial" (Class 1, D) and shall be assessed
             to 25% of its value.




    Approved: November 30, 1992
                                                        David C. Cunningham
                                                        Director of Property Valuation