HB317

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

Introduced·1/12/26
Bill Text

Kentucky HB317 proposes a constitutional amendment to exempt property tax increases for owners aged 65 and older.

Kentucky HB317 proposes a constitutional amendment to exempt property tax increases for real property that is the permanent residence of an owner aged 65 or older. This exemption applies to increases in the valuation of the property assessed after the owner turns 65 or acquires the property. The exemption will only apply until the property is assessed at $500,000, with the assessment indexed every two years. The amendment will be submitted to voters for ratification or rejection at the next regular election.

Included in complete analysis

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

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

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

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Jan 20

House

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

Jan 12

House

introduced in House

Jan 12

House

to Committee on Committees (H)