Kentucky Off-Highway
Vehicle Trail System
A Source of Recreation and Revenue
Trail System Proposal
 Ideally, people that are interested in OHV activities
would have riding opportunities within an hour drive
of their home.
 Tax incentives could entice land owners to open OHV
businesses.
 In addition the plan opens up more public lands such
as designated areas in State Parks to OHV vehicles less
than 50 inches wide.
Colorado and California as an
Example
 California had specific funds set up to support OHV as
well as laws to act as a “road map” to generate new
trails and maintain existing trails extending all over the
state.
 Colorado had a similar initiative allowing private
businesses to apply for permits and receive grants to
operate
Tax Incentive Structure
 First year the business is opened, 75% of all expenses
related to running the business may be written off on
their taxes.
 After the first year, 50% of expenses may be written
off.
 After year 5, 25% of expenses may be written off and
it will remain this percentage indefinitely.
OHV Trail System Negatives
 Large upstart costs would be associated for both
sections of the bill in order to design and build the
OHV trails initially as well as for maintenance.
 Routing of the trail system as to not be a nuisance to
nearby residences and businesses.
OHV Trail System Positives
 Local businesses could see an uptick of business both
in riders filling gas tanks for their tow vehicles and
OHV vehicles as well as diners and stores.
 Privately owned businesses offering OHV trails would
also earn more money potentially increasing spending
into local markets.
 Governments taxing local businesses would also see
increased revenue.