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HB 100 KY
Introduced

AN ACT proposing an amendment to Section 170 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 7, 2026

Latest action (Jan 14, 2026) to Elections, Const. Amendments & Intergovernmental Affairs (H)

Summary

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.

Sponsors (3)

Action history (3)
  1. Jan 7, 2026 introduced in House · lower
  2. Jan 7, 2026 to Committee on Committees (H) · lower
  3. Jan 14, 2026 to Elections, Const. Amendments & Intergovernmental Affairs (H) · lower
Subjects
Aged Persons And AgingConstitution, Ky.County ClerksDisabilitiesElections And VotingLocal MandateSecretary Of StateTaxationTaxation, Property

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