HB242

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

Introduced·1/8/26
Bill Text

Kentucky HB242 proposes a constitutional amendment to exempt certain property from taxation.

Kentucky HB242 proposes a constitutional amendment to exempt from taxation certain property owned by veterans, first responders, and their surviving spouses. The amendment would exempt 40% of the assessed valuation for veterans with a 100% service-connected disability, 30% for first responders with ten or more years of service, 20% for veterans with ten or more years of service, and 10% for surviving spouses of veterans or first responders. The amendment would be subject to voter approval and would apply to property assessed after January 1, 2028.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Elections, Const. Amendments & Intergovernmental Affairs Committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Jan 15

House

to Elections, Const. Amendments & Intergovernmental Affairs (H)

Jan 8

House

introduced in House

Jan 8

House

to Committee on Committees (H)