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SB 51 KY
Passed Legislature

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

KY · session 2026RS · Senate · bill

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

Introduced Jan 9, 2026

Latest action (Mar 6, 2026) to Appropriations & Revenue (H)

Summary

Propose to create a new section of the Constitution of Kentucky to exempt homeowners who are 65 years of age or older from any increase in the valuation of their permanent residence that is assessed after the later of the year the homeowner turned 65 or the year the homeowner acquired the property; require the exemption to be in addition to the exemption provided in Section 170 of the Constitution of Kentucky and notwithstanding Sections 171, 172, and 174 of the Constitution of Kentucky; apply the exemption to increases in valuation that occur after the date the amendment is ratified by the voters; provide ballot language; submit to voters for ratification or rejection.

Sponsors (19)

Action history (13)

  1. Jan 9, 2026 introduced in Senate · upper
  2. Jan 9, 2026 to Committee on Committees (S) · upper
  3. Jan 12, 2026 to State & Local Government (S) · upper
  4. Jan 14, 2026 reported favorably, 1st reading, to Calendar · upper
  5. Jan 15, 2026 2nd reading, to Rules · upper
  6. Jan 16, 2026 posted for passage in the Regular Orders of the Day for Tuesday, January 20, 2026 · upper
  7. Jan 20, 2026 floor amendments (1) and (2-title) filed · upper
  8. Jan 20, 2026 passed over and retained in the Orders of the Day · upper
  9. Jan 21, 2026 passed over and retained in the Orders of the Day · upper
  10. Jan 22, 2026 3rd reading, passed 37-0 · upper
  11. Jan 23, 2026 received in House · lower
  12. Jan 23, 2026 to Committee on Committees (H) · lower
  13. Mar 6, 2026 to Appropriations & Revenue (H) · lower
Subjects
Aged Persons And AgingConstitution, Ky.County ClerksElections And VotingFiscal NoteLocal MandateSecretary Of StateTaxationTaxation, Property

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