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Use Value proposals would have devastating impact on agriculture, rural Kansas

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CHRIS NEAL / THE CAPTIAL-JOURNAL
CHRIS NEAL / THE CAPTIAL-JOURNAL

Source: Kansas Department of Agriculture

 

Dear Editor:

In the past few weeks, there has been much controversy and speculation over the introduction of legislation in the Kansas legislature which would increase taxes paid by Kansas agriculture.  These proposals would have a significant and devastating impact on our state’s largest industry.

Walking the halls in Topeka, I visit regularly with members of the Kansas Legislature, many who do not have direct ties to agriculture.  While many legislators make a concerted effort to understand agriculture, it is a continuous challenge to bridge the gap between the rural and urban divide.  We work daily to help those who do not have agricultural ties understand and appreciate the contribution that agriculture makes in our great state in terms of annual economic contribution and producing the safest and most abundant food supply in the world.  Kansas agriculture annually contributes $53 billion to our state’s economy (37%) and employs 12% of the Kansas workforce – more than any other industry.

However, there is uncertainty and confusion about the way agricultural land is valued and taxed in our state. We do not support any changes to the current method of taxing agricultural land. The proposed changes would have far reaching and devastating impact not only on farmers and ranchers, but on rural communities and related industries supported by agricultural production. In addition, a number of proposals would dramatically increase taxes paid by rural citizens and devastate rural economies.

Governor Brownback, whose roots are deep in Kansas agriculture after being raised on a family farm in Linn County, personally understands the challenges of farming and ranching.  The Governor does not support this legislation. It is not a part of his plan for Kansas, and certainly does not meet his goal of growing the agricultural and Kansas economy. Raising taxes on agriculture is not the right approach.

In 1976 Kansans recognized the wisdom of protecting the economic backbone of our state by passing a Constitutional Amendment allowing for the valuation of agricultural land based on income or production rather than market value. This protects the ability of farmers and ranchers to continue to produce the world’s food without being driven out of business by taxes based on high market values. Use value is critical to protect our ability to grow the agriculture industry in Kansas.

This system of agricultural use value was implemented in 1989. Kansas’ system is considered a model throughout the country; in fact, 42 other states have adopted a similar model of appropriate taxation of productive agricultural lands.

The proposed legislation would make drastic and sweeping changes to the Use Value taxation process. For those unfamiliar with the formula and rationale of tax calculation, this may not seem like a big issue. However, the proposal would result in a massive tax hike on the backs of our family farmers and ranchers in Kansas.

Some legislators have made the argument that farmers and ranchers are not paying their “fair share.” Nothing could be further from the truth. Although the current formula insulates producers from large swings in commodity prices, agricultural land taxes have increased overall by 59% since 2008. Today, Kansas landowners are facing these costs in a time of lower projected farm incomes. Many estimates indicate the proposed change would raise taxes as much as 10 times on these already high levels. This is an unfair tax hike on citizens who have long paid their fair share.

Others have argued that Kansas land is owned by mega corporations that can afford to pay more taxes. The reality is that less than one half of one percent of all the land in Kansas is owned by non-family corporations. The vast majority of agricultural land in our state is owned by family farmers and ranchers who have worked the land for generations. They are the ones who would shoulder the fallout from this plan.

I encourage you to continue sharing the story of the value of agriculture to you and your community. Your voices will matter as this debate continues. It is important for our industry to come together and be heard on these vitally important issues.

Sincerely,

Jackie McClaskey, Kansas Secretary of Agriculture

Colwich to host ‘Storm Spotter’ class March 4

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The public is invited to a Storm Spotter class at 6:30 p.m. Wed., March 4 at the Colwich City Building, 310 S. Second.

There is no cost involved, and no experience necessary to attend. The two-hour class is designed to help people recognize and be safe from dangerous weather.

 

An Inspiring Look At One Blind Veteran Who Helps So Many Others

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veteran2(NAPS)—Years of helping other blinded veterans paid off recently for one dedicated volunteer, in the form of the Department of Veterans Affairs’s (VA) National Male Volunteer of the Year award.

James Hogan has logged more than 2,800 hours of voluntary service as one of 260 volunteers nationwide performing 34,177 hours of service a year through the Blinded Veterans Association (BVA).

Since 1945, BVA has assisted blinded veterans and their families in adjusting to life without sight and in regaining confidence and independence. The organization of blinded veterans helping blinded veterans was originally founded by combat-blinded veterans of World War II.

Through service programs, regional groups, resources, and advocacy before the legislative and executive branches of government, it makes life better for blinded veterans. There’s no charge for any BVA service and you don’t have to be a member to get help. All legally blinded veterans are eligible for assistance whether they become blind during or after active-duty military service.

BVA volunteers work out of VA medical centers, outpatient clinics and regional offices but are also active in their communities. The volunteers are often blinded veterans themselves but they can also be spouses, family members, and friends of BVA. For example, Hogan’s dedicated service has also involved his wife, Pam, who volunteers with him. In addition, his guide dog of nine years, Atticus, has also served as a therapy dog at times for VA hospital patients.

The volunteers help blinded veterans get the assistance they need when they need it. Sometimes, volunteers speak one on one with blinded veterans; at other times, they listen and share ideas in groups. BVA volunteers provide information on programs and services, encouraging blinded veterans to use the opportunities that will help them become more independent and self-sufficient. They also demonstrate equipment and aids used by the blind.

Hogan performs a multitude of volunteer tasks as a VA volunteer, serving blind and visually impaired veterans in the Visual Impairment Service Team (VIST) program. He helps veterans attend fishing trips by arranging transportation for them and with VIST Support Group activities. One of his specialties is also outreach to younger Operation Iraqi Freedom (OIF) and Operation Enduring Freedom (OEF) veterans and their families regarding benefits, adjustment to disability and educational opportunities.

Hogan visits regularly with veterans and mobilizes his Disabled American Veterans chapter to bring treats and cheer to hospitalized patients.

He also works with Vietnam Veterans of America on their annual Homeless Stand Downs, and helps the Elks raise funds for an annual veterans’ luncheon and the Boy Scouts place more than 6,000 flags on veterans’ graves on Memorial Day.

A veteran of the U.S. Navy, Hogan was diagnosed with hearing loss as a young boy and quickly began using hearing devices. Determined to fulfill his dream of serving his country, he enlisted in the Navy at the height of the Vietnam War. After serving in Vietnam combat areas, he re-entered civilian life in 1973. Ten years later, he was diagnosed with Ushers II, a degenerative disease that causes both vision and hearing loss.

Learn More

For further facts on BVA, what it can do and how you can help, go to www.bva.org or call (800) 669-7079.

 

 

Jim Hogan with Atticus, his guide dog, has been named Department of Veterans Affairs’s Male Volunteer of the Year.

 

 

For The Love Of Horses: Achieving Maximum Performance From A Horse Requires Accurate Rider Technique

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“A horse is like a violin. First it must be tuned, and when tuned, it must be accurately played.”

Author unknown, and very few might understand the correlation on forefront, but it’s the heartfelt philosophy of Michelle Napier, horse trainer and riding instructor.

“Most horses are very smart, and many can be readily trained to do more than most people have ever imagined,” Napier said. “But, for a finely trained horse to perform at its level of expertise, the rider must also know how to ride and guide their mount to achieve that potential.

“It’s actually quite similar to a violin. No matter how finely tuned, no pleasant music will come out unless accurately played. Horses are exactly the same,” continued Napier right before starting to teach her first riding lesson Saturday morning at her family’s Napier Performance Horses near Junction City.

“Our objective is to help riders understand how horses think and ride, so they are performing at their potential. Many horses are more experienced than their riders, and the horses sometimes get the blame for mistakes, when the rider is at fault,” explained Napier, who has a vast background in learning about horses and their riders.

“I’ve been riding horses since I was quite young; have taken lessons in diverse disciplines, with some of the best horsemen in the country. I want to share what I’ve learned with others, so they and the horses they’re riding can experience all of the enjoyment I’ve had in riding and showing horses,” said Napier, most always seen with spurs attached to boots, as she dismounts from a horse, and dashes away from the barn to meet personal obligations, whatever they be.

“All horses are different, and all riders are different, but we’re really fortunate to have a set of very talented and actually very forgiving horses that students can learn the basics of horsemanship and continue forward to become proficient riders and winners.

“Some horses are so smart. They will perform according to the ability of their riders, from very young and inexperienced to expert seasoned winning exhibitors,” Napier insisted.

Based out of the JJJ Ranch in Junction City, Napier said, “We specialize in the overall performance horse and rider, as well as speed events and Arabian western pleasure and hunter pleasure.”

Presently, Napier has 16 students receiving lessons, and in peak times generally has half dozen more.

“Our facilities are outdoors, but we still ride year around, unless it’s below 30 degrees, or there’s too much snow or mud. It’s easy to find out the desire of students when they have to bundle up and come out in the cold to ride a horse,” said Napier, admitting that in the summer there is often a waiting list of students desiring to enroll for her riding instruction.

 

Of course, school hours limit when children can ride. “We have lessons at 4 o’clock, and 5 o’clock, five days a week, and then several sessions Saturday morning, and again in the afternoon.”

Every level of student is involved. “We have young children riding in lead line classes through teenagers who are becoming quite accomplished, and adults from beginning riders to those improving their abilities,” Napier said.

Again, she emphasized, “We’re fortunate to have four lesson horses that all ages and levels of students can ride. Certain horses work better for certain riders and ages, and that becomes apparent early on.”

During shows, one horse might be entered in a dozen classes, from slow pleasure riding to the fastest barrel races and  speed events, maybe even with a half dozen different riders. “That takes a sound minded, well-trained, very versatile horse,” Napier insisted.

Interestingly, and quite importantly to Napier, “There are talented horses of all breeds and in all disciplines. Seemingly unlike some people with horses, I am not prejudice for breeds or the style of riding.

“I love all horses, and appreciate them all for what they can do. We have an Arabian, a Racking Horse, which is a Tennessee Walking Horse-Standardbred cross, an Appaloosa, a Miniature Horse and Quarter Horses. They all have their attributes, and most of them are quite versatile,” Napier appreciated.

“The kids seem to love a variety of horses, too,” she noted.

While Napier has horses for riding lessons, she also sometimes leases horses to people. “Others own their horses and come here for riding lessons. There have been students who start riding here and decide they must have a horse of their own, and I help them find one that fits their need,” she said.

“We have facilities to board several horses here, too. That makes it possible and convenient for students to own horses and have them readily available at lesson time, without having to haul here, or even own a trailer, for that matter,” Napier added.

Although she has purchased a number of horses with high degrees of training, Napier has also trained several horses from the beginning and generally keeps one or two customer horses that she’s starting and developing as all-around performance horses.

Spark for horses was ignited at a young age when Napier started riding with her cousins who owned horses. “We’d just throw on a halter, jump on, and go out across the field, what fun,” she reflected.

Then, when in the sixth grade, Napier started taking riding lessons at Wild Rose Equestrian Center in Dearborn, Missouri. “I really didn’t have any idea riding horses could be so complex. It was still a lot of fun, but challenging learning to ride a horse that could do so many things, if I just asked it in the right way,” Napier acknowledged.

Due to financial reasons and school obligations, Napier was forced to take a break from working with horses until an opportunity arose to help at Rosewood Stables, caring for horses and stalling facilities. “The big perk of the job was getting to ride horses, and I started taking dressage lessons,” Napier said.

In clarification, dressage is defined as “execution by a trained horse of precision movements in response to barely perceptible signals from its rider,” and others consider it “the method of training a horse to perform maneuvers in response to the rider’s body signals.” High level competitions recognize finesse of the most accomplished horse and rider combinations.

 

Working her way up to assistant barn manager, Napier became involved in all aspects of horse management, further expanding her dressage training and adding jumping over fences to her horse riding repertoire.

“I then started competing in shows and giving lessons,” she noted

It wasn’t until 2005, when she graduated from high school that Napier actually got her own horse. “Winchester, a half Arabian Pinto, was five-years-old when I bought him, but just barely started. He would rear, buck, fight; he knew the bad things and how to get away with them. I completely retrained Winchester, taught him everything.

“Winchester became an excellent performance horse, and I even used him for lessons. Eventually, I sold Winchester to a 12-year-old girl, who was literally in love with him. That girl’s mom insisted that Winchester was her daughter’s salvation to sanity when her parents had personal problems,” Napier related.

Marrying her husband Jason in 2007, the couple has lived in several parts of the country as they’ve followed his career, now serving as a captain in the United States Army.

“Two horses have always traveled with us, and I’ve continued giving lessons and also training horses for the public. When we were stationed at Fort Bliss and lived in El Paso, Texas, I started barrel racing. That’s big cowboy and rodeo country, and there are lots of barrel races everywhere,” Napier said.

During service in Fort Benning, Georgia, Napier was taught by nationally recognized horse trainer Bill Cantrell, as well as other gaited horse trainers.

“I worked with several gaited breeds and a number of Tennessee Walking Horses. They are really beautiful, easy-moving horses. Riders often can’t appreciate what they’re missing by not riding horses bred for the smooth relaxing gaits,” Napier said.

Biggest horse related accomplishments for Napier personally was when she was the overall high point champion in barrel racing, took a reserve championship in flag racing, and combination race, as well as being overall top five in Western pleasure saddle type and senior Western pleasure horse in 2009 in the Northern Missouri Horse Show Circuit.

In 2013, Napier rode her Arabian mare, Beyzina, to claim the hunter pleasure championship at the American Royal Arabian Horse Show in Kansas City. That same year, Napier was the high point rider in English pleasure and English equitation in the Blackjack Saddle Club Show yearend standings.

Anxious to credit her favorite horse, Napier said, “BCQH One Tuff Dude, known as Indy, is a 15.2 hands, ten-year-old foundation bred, bay gelding, with an outstanding mind and loads of ability. Indy was barely started when I got him as a three-year-old, but he’s an all-around performance horse now.

“I used Indy for a lesson horse for about seven years. Students rode and showed him in the rail pleasure classes, and in the speed events, too. Even a three-year-old could ride Indy safely. But, as it always seems with a very good horse, Indy has a problem now, so I’m generally the only one who rides him.

“He has arthritis in his right front fetlock, evidently from an injury, possibly being kicked, at a young age. But, I compete successfully on him in professional competition of the National Barrel Horse Association. With daily joint supplement and an annual infusion to the joint, Indy is an excellent barrel horse, and he loves it,” Napier credited.

 

The Napiers were transferred to Fort Riley three years ago and have been continually developing Napier Performance Horses.

“We were fortunate to find these facilities with the stall barn, riding pens and large pastures that we really enjoy riding in. The pasture riding is good for our horses, and the students really like a break from riding in confinement, and they better understand the importance of horsemanship ability wherever they ride,” Napier contended.

One favorite lesson horse has been an Arabian mare called Cadence. “She is an excellent pleasure horse, and many of the students want to ride her, because she’ll generally place, often win, against the Quarter Horses in Western pleasure. She’s really smooth, but Cadence would also place in the speed events,” said Napier.

An outstanding hunter pleasure horse, Cadence has been shown by Napier to collect championship titles in that division However, a decision has been made to sell the horse to make room for additional acquisitions.

Probably even more special at Napier Performance Horses is the Racking Horse mare called Dixie. “People who make fun of gaited horses back down real quick when they see all of the students riding and winning on Dixie. She does well in the speed events, too, partly because she’s so smooth, especially changing leads so precisely in pole bending. A lot of students have won overall championships and junior championships on Dixie,” Napier noted.

Children obviously are important to Napier, right above horses, and she’s mom to almost two-year-old Caleb and five-month-old Caden.

“They’re just 22 months apart in age. I continued riding up to a week before they were born, and then started taking them with me in a baby pouch when they were a few months old. Caleb really loves horses, always wants to ride and is practicing to be in the lead line classes. He loves to ride with me every chance he gets,” Mom Michelle related.

Of course, husband Jason better like horses, or he’d likely be in a fix, but most fortunately he does. “We’re one all-around horse family. Jason helps with all aspects of the operation and especially enjoys riding in the pastures around here and going on trail rides.”

Further developing her all-around knowledge of everything to do with horses, Napier worked at Equine Sports Medicine and Surgery where she was trained in equine emergency care.

Reviewing the format of her lessons program, Napier said, “I take students of all ages and experience. Students are taught riding as well as safely working around and handling horses. Students learn how to better communicate with horses through their riding skills.”

There are lessons in hunter pleasure, Western pleasure, speed events, barrel racing, as well as general riding and trails. “Students are encouraged to show and compete at shows and races, but many just ride for the fun of it,” Napier said.

Napier Performance Horses hosts Play Days and Fun Shows at the barn with all students welcome to attend. “It’s a great time to have some fun and get to know other horse enthusiasts,” she said.

Elaborating on her personal training philosophies and techniques, Napier said, “Horses are trained to be light and responsive to the bridle, while being sensitive to leg and seat pressure.  I emphasize groundwork that desensitizes and promotes respect, which creates a calmer and more willing horse.”

Again, Napier pointed out that she works with all breeds of horses and in all stages of training.

Uncle Sam is sometimes the determining factor in the near term future. “We will be relocating to the Kansas City, Missouri area sometime this summer, and will continue all of our horse operations, although we are yet unsure of the exact location,” Napier said.

“I will offer lessons, and continue to train horses to higher levels of performance in every discipline, including barrel racing and speed events at major competitions.

“My main objective is to help develop horses and riders to achieve their maximum potential. See, a violin player really does have similarities to a horseback rider,” concluded Michelle Napier of Napier Performance Horses.

Taxation Laws Deter Newcomers From Growing Christmas Trees

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Customers of “choose and cut” Kansas Christmas Tree Farms are probably going to have a difficult time finding a location to cut their perfect tree in the future.

 

“In the past few years, Kansas Christmas tree growers have conquered dry weather, insects and poor economic conditions.  Now Christmas tree growers are facing a tax issue that is causing them problems,” according to Eldon Clawson, a Christmas tree grower operating Country Christmas Trees near Wakarusa.

 

“Making it difficult is a 2012 state tax law change, where a farmer’s expenses are added to their state adjusted gross income.  Especially hard hit are the new startup Christmas tree farms.  So hard, that only one new farm has joined the Kansas Christmas Tree Growers Association (KCTGA) in the past few years,” explained Clawson, immediate past president of  the KCTGA.

 

“At present, we seem to have less and less new Christmas tree growers since all tree growers income is taxed differently than other small businesses in Kansas,” he pointed out.

 

Any other crop or livestock enterprise would give “startup farmers” an opportunity for more immediate income, making a quick income flow enterprise  seem more feasible for a new farm startup in Kansas than trees, Clawson related.

 

“Since 2012, farms in the state have been exempt from Kansas income tax on their net farm income.  However, if you don’t have income for several years, like tree farmers, the new tax law makes it difficult to stay in business since they have expenses, while still paying state tax on those same expenses,” continued Clawson, also a director of the National Christmas Tree Association.

 

New Christmas tree growers don’t realize an income for seven or more years, because the trees grow at the rate of one-foot or less a year.  It takes Christmas trees years before they are ready to sell to customers.

 

“So, new growers must experience expenses that become taxed for those seven or more years.  All the while, they are facing environmental conditions threatening their tree crop that add to the expenses,” Clawson said from experience.

 

Longtime Christmas tree growers in the state face the same tax issue as new growers, but they also face another state tax issue due to the way Christmas trees are taxed at the federal level.

 

“Christmas tree growers report their income from selling trees as capital gains on their federal tax returns, since Christmas trees come under the Federal Timber Tax Law.  Therefore,  income from Christmas tree sales is included in the federal adjusted gross income, and becomes the basis for state adjusted gross income,” Clawson stated.

 

Most expenses of a Christmas tree farm are reported on Schedule F of Farm Income, he said. Therefore, since income is reported as capital gains, Schedule F shows a loss approximately equal to the farm’s operating expense.

 

“Since the tax law change of 2012, this loss is disallowed and added back into the state adjusted gross income.  Consequently, the farm must pay income tax on all of their income claimed as capital gains as well as most of their operating expense in growing trees and  purchasing equipment,” Clawson explained.

 

“In other words, this results in paying state income tax on the majority of gross sales of trees grown and cut in any one year, and then also in each additional year,” Clawson clarified.

 

“It will become more and more difficult to find ‘choose and cut’ Christmas tree farms in our state with the present state taxing system for Christmas trees.   Since only one new farm has been started in Kansas in the past several years, customers might then turn to established growers to choose a tree,” Clawson predicted.

 

“They will find, however, a majority of those longtime growers are facing retirement and getting out of the tree business for that reason.  This will leave no place for those choosing the perfect Christmas tree.  And, just as important, no farm to experience the harvesting of a beautiful Kansas grown Christmas tree,” Clawson said.

 

Efforts are underway in the statehouse to relieve pressures on this important Kansas agriculture industry. “Legislation is being written by Sen. Caryn Tyson as we speak.  The bill will be carried in the Senate by Sen. Holmes.  It will be introduced this week,” stated Clawson,  who can  be contacted at Country Christmas Trees, Wakarusa, 785-207-5135. He’s on Facebook, and his website is www.cctrees.us.