Kentucky House Bill 158

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 9 2025 - 25% progression
Action: 2025-01-09 - to Committee on Committees (H)
Pending: House Committee On Committees Committee
Text: Latest bill text (Introduced) [PDF]

Propose to create a new section of the Constitution of Kentucky to exempt from taxation a portion of the assessed value of real property maintained as the permanent residence of an owner who is a veteran or first responder; require an owner's disability status to meet the same disability requirements under Section 170 of the Constitution of Kentucky; allow real property maintained as the permanent residence of the surviving spouse of a veteran or first responder to receive an exemption based on the qualifiers of the veteran or first responder prior to his or her death; allow the General Assembly to set qualification requirements by law; prohibit a property from receiving more than one exemption under this new section of the Constitution of Kentucky; allow the exemption to be in addition to the exemption provided in Section 170 of the Constitution of Kentucky; provide that the exemptions supersede contrary provisions of Sections 171, 172, and 174 of the Constitution of Kentucky; apply the exemptions to property assessed on or after January 1, 2027; provide ballot language; submit to voters for ratification or rejection.

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

Rep. Richard White [R]

Date	Chamber	Action
2025-01-09	House	to Committee on Committees (H)
2025-01-09	House	introduced in House

Type	Source
Summary	https://apps.legislature.ky.gov/record/25RS/hb158.html
Text	https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb158/orig_bill.pdf
Supplement	https://apps.legislature.ky.gov/recorddocuments/note/25RS/hb158/LM.pdf