Skip to main content
CivicGate

HB 242 KY
Introduced

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

KY · session 2026RS · Assembly / House · bill

A state bill is a proposed law in a state legislature — separate from the U.S. Congress. Learn more →

Introduced Jan 8, 2026

Latest action (Jan 15, 2026) to Elections, Const. Amendments & Intergovernmental Affairs (H)

Summary

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 to meet the 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 1 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, 2028; provide ballot language; submit to voters for ratification or rejection.

Sponsors (2)

Action history (3)

  1. Jan 8, 2026 introduced in House · lower
  2. Jan 8, 2026 to Committee on Committees (H) · lower
  3. Jan 15, 2026 to Elections, Const. Amendments & Intergovernmental Affairs (H) · lower
Subjects
Constitution, Ky.County ClerksElections And VotingEmergency Medical ServicesFirefighters And Fire DepartmentsLocal MandatePolice, City And CountyPolice, StatePropertyProperty Valuation AdministratorsSecretary Of StateTaxationTaxation, PropertyVeterans

Full text

The full text hasn’t been imported yet. CivicGate fetches it from the state legislature’s published version documents — check now.

Comments

Comments

Loading comments…

Data from OpenStates. View on OpenStates →