HB 645 KY
AN ACT relating to the Kentucky Tax Tribunal.
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Summary
Create new sections of KRS Chapter 142 to establish the Kentucky Tax Tribunal within the executive branch to be the single form for all tax litigation; establish judges, forums, processes, and methods of appeal; amend various statutes to conform; repeal sections of KRS Chapter 49 which constituted the Board of Tax Appeals; amend various sections of KRS to conform; EFFECTIVE, in part, July 1, 2027, and in part, January 1, 2028.
Sponsors (2)
- P. Flannery Republican · primary
- J. Nemes Republican · primary
Action history (3)
- Feb 13, 2026 introduced in House · lower
- Feb 13, 2026 to Committee on Committees (H) · lower
- Feb 23, 2026 to Appropriations & Revenue (H) · lower
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