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Kentucky 2026RS

SB 51

AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

Source: Open States / PluralUpdated 2026-11-11 12:11:04 UTC.

Official record

Measure details

Jurisdiction
Kentucky
Session
2026RS
Chamber
upper
Classification
bill
Subjects
Aged Persons And Aging, Constitution, Ky., County Clerks, Elections And Voting, Fiscal Note, Local Mandate, Secretary Of State, Taxation, Taxation, Property
Introduced / first action
2026-01-09 05:00:00

Source-supplied abstracts

Propose to create a new section of the Constitution of Kentucky to exempt homeowners who are 65 years of age or older from any increase in the valuation of their permanent residence that is assessed after the later of the year the homeowner turned 65 or the year the homeowner acquired the property; require the exemption to be in addition to the exemption provided in Section 170 of the Constitution of Kentucky and notwithstanding Sections 171, 172, and 174 of the Constitution of Kentucky; apply the exemption to increases in valuation that occur after the date the amendment is ratified by the voters; provide ballot language; submit to voters for ratification or rejection.

Sponsors

Source-supplied history

Actions

  1. to Appropriations & Revenue (H)

    referral-committee
  2. to Committee on Committees (H)

    referral-committee
  3. received in House

  4. 3rd reading, passed 37-0

    passage, reading-3
  5. passed over and retained in the Orders of the Day

  6. passed over and retained in the Orders of the Day

  7. floor amendments (1) and (2-title) filed

    amendment-introduction
  8. posted for passage in the Regular Orders of the Day for Tuesday, January 20, 2026

  9. 2nd reading, to Rules

    reading-2
  10. reported favorably, 1st reading, to Calendar

    committee-passage
  11. to State & Local Government (S)

    referral-committee
  12. to Committee on Committees (S)

    referral-committee
  13. introduced in Senate

    introduction

When supplied by the API

Related measures

No resolvable related measure is supplied.