Removing the presumption that leased land shall be classified as land devoted to agricultural use for property tax purposes.

HB 2559 changes Kansas property tax rules for land classified as agricultural. It removes the automatic presumption that leased land is agricultural use, requiring landowners to provide proof of actual agricultural use (like crop records) rather than just a lease agreement to maintain that tax classification. This affects farmers and landowners who lease property for farming but may not actively use it for agriculture. The bill modifies appeal procedures so county appraisers no longer assume leased land is agricultural by default. The change shifts the burden of proof to the property owner during tax classification appeals.