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HB 2400

Criminal procedure; creating the Oklahoma Criminal Procedure Act of 2025; effective date.

2025 Regular Session Introduced by Kyle Hilbert

HB 2400 adds trail rides to agritourism activities and lets land used for trail rides be valued as agricultural, potentially changing parcel property assessments.

Second Reading referred to Rules
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Bill Summary · HB 2400

Summary — HB 2400 (2025)

Short title: Amend agritourism definition to include trail rides; classify such land as agricultural for property-valuation purposes.

Main purpose / intent

HB 2400 adds "trail rides" to the statutory definition of an “agritourism activity” under the Agritourism Promotion Act and treats land used for such agritourism (trail rides) as land devoted to agricultural use for purposes of property tax valuation. The change is intended to explicitly recognize trail rides as a ranching/agritourism activity and to ensure eligible parcels qualify for agricultural classification and valuation rules.

Key provisions

  • Amends K.S.A. 32-1432 (definition section of the Agritourism Promotion Act) to expressly include trail rides in the list of ranching activities that qualify as an “agritourism activity.”
  • Amends K.S.A. 79-1476 (property valuation statutes) so that land used for trail rides may be classified and valued as land devoted to agricultural use under existing agricultural valuation procedures.
  • Effective date indicated by the fiscal note: the definition change would become effective beginning July 1, 2025.

(Statutory references in the introduced bill: K.S.A. 2024 Supp. 32-1432 and 79-1476.)

Who is affected

  • Owners/operators of ranches and farms that provide trail rides (e.g., horseback or similar guided trail activities) — they may be able to register/qualify those activities as agritourism and have the land treated as agricultural for valuation.
  • County appraisers, the Department of Revenue’s Property Valuation Division (PVD), local taxing authorities, and taxpayers — because parcel classifications and assessed valuations may change.
  • Local governments and school districts — potential impacts on property tax revenue and tax burden distribution.

Fiscal and administrative impact

  • The Division of the Budget (fiscal note dated March 11, 2025) reports the PVD lacks data to estimate how many parcels would be affected and therefore cannot quantify the fiscal effect.
  • PVD notes the computer-assisted appraisal system has no data field to identify trail rides.
  • If a parcel currently classified as residential (assessment rate cited as 11.5%) or vacant (12.0%) is reclassified to agricultural (assessment rate cited as 30.0%), the change in assessment rate could increase assessed taxable valuation on that parcel—outcome depends on how agricultural valuation (productivity-based) compares to market/residential valuation in practice.
  • The bill would impose no administration costs on the Department of Revenue or State Board of Tax Appeals.
  • Kansas Association of Counties and League of Kansas Municipalities state the fiscal impact on local property tax revenue is unknown and the bill could shift tax burden among property classes.

Legislative history & supporters

  • Introduced: February 4, 2025 (requested to the House by Representative Proctor on behalf of Watkins “C” Ranch in the bill text).
  • Referred to: House Committee on Commerce, Labor and Economic Development (committee recommended bill be passed).
  • Supplemental note records proponent testimony from Rep. Proctor and Watkins “C” Ranch; neutral written testimony from the Kansas Livestock Association.
  • A companion bill: SB 382 (listed as related).

Practical effect

If enacted, HB 2400 would make it clear that trail-ride operations are agritourism activities and could allow qualifying parcels to be valued under Kansas’ agricultural (productivity-based) valuation system. The net tax effect for any given parcel will depend on current classification, local appraisal practice and the resulting agricultural productivity valuation versus existing assessed value.

Compiled from official sources — confirm details with the bill’s official record.

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