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Neutral Bill Mar 16, 2026

AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to property exempt from taxation.

Propose to amend Section 170 of the Constitution of Kentucky to increase the homestead exemption to $100,000; require the homestead exemption amount to be indexed every year; provide ballot language; submit to voters for ratification or rejection; apply to property assessments beginning on or after January 1, 2027.

https://legiscan.com/KY/bill/HB100/2026
Bill data from LegiScan, used under CC BY 4.0.
James Tipton State Representative Kim Banta State Representative Al Gentry State Representative Cosponsor Bobby McCool State Representative Cosponsor
Taxation DISABILITIES Secretary Of State Local Mandate County Clerks Elections and Voting Constitution, Ky. Taxation, Property Aged Persons and Aging
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