SESSION OF 2025
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2400
As Recommended by House Committee on
Commerce, Labor and Economic Development
Brief*
HB 2400 would add “to include trail rides” to the
definition of “agritourism activity” in the Agritourism Promotion
Act and for purposes of valuation of land devoted to
agricultural use.
Background
The bill was introduced by the House Committee on
Taxation at the request of Representative Proctor on behalf of
a representative of Watkins "C" Ranch.
[Note: HB 2400 contains provisions identical to those of
HB 2035 as amended by the House Committee on
Commerce, Labor and Economic Development.]
House Committee on Commerce, Labor and Economic
Development
The House Committee did not hold a hearing on HB
2400. Background information on the House Committee
hearing on HB 2035 is included below.
HB 2035
In the House Committee hearing on January 29, 2025,
proponent testimony was provided by Representative
____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
https://klrd.gov/ Proctor and a representative of Watkins “C” Ranch. The
proponents generally stated the bill would help showcase
rural Kansas to other Kansans and tourists.
Written-only neutral testimony was provided by a
representative of the Kansas Livestock Association.
No other testimony was provided.
The House Committee amended the bill to update the
Agritourism Promotion Act definition.
HB 2035 was stricken from the House Calendar by Rule
1507 on February 20, 2025.
Fiscal Information
A fiscal note on HB 2400 was not available when the
House Committee took action on the bill.
According to the fiscal note prepared by the Division of
the Budget on HB 2035, as introduced, which was
substantially similar to HB 2400, the State Board of Tax
Appeals and Kansas Department of Revenue state
enactment of the bill would have no fiscal effect on either
agency.
The Department of Revenue’s Property Valuation
Division (PVD) indicates it does not have data on trail rides to
determine the fiscal effect of enactment of the bill. PVD notes
that if a trail ride is currently located on a parcel classified as
residential or vacant, changing the parcel’s classification to
agricultural use would increase its assessment rate from 11.5
percent for residential or 12.0 percent for vacant to 30.0
percent for agricultural land, possibly resulting in an increase
in assessed taxable valuation.
Ranching; agritourism; trail rides
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