House Bill 262

Actions | Amendments
Last Action signed by Governor (Act ch. 10)
Title AN ACT relating to property taxes and declaring an emergency.
Bill Documents Bill
Impact Statements Fiscal Note
Local Mandate
Bill Request Number 4
Sponsors A. Simpson, H. Moberly Jr., J. Arnold Jr., L. Clark, L. Combs, W. Coursey, M. Denham, M. Dossett, D. Floyd, R. Henderson, D. Horlander, A. Koenig, C. Miller, L. Napier, D. Owens, J. Richards, S. Riggs, S. Santoro, J. Wayne, A. Webb-Edgington, R. Weston, A. Wuchner, B. Yonts
Summary of Original Version Make omnibus revisions to KRS Chapter 134 by amending, repealing, and creating various new sections to move the sale of certificates of delinquency from the sheriff's office to the county clerk's office; delete provisions requiring the state to purchase certificates of delinquency; specifically address the collection of delinquent personal property taxes; clarify who may make payments on tax bills and certificates of delinquency to the sheriff or the county clerk and the legal status of those making payments; provide that the sheriff's commission shall be paid whether the taxes are collected by the sheriff or the county clerk; establish a temporary procedure to address issues with the sale of certificates of delinquency for 2009; establish procedures for third-party purchasers to register with the Department of Revenue and with county clerks prior to participating in the sale of certificates of delinquency; clarify procedures relating to the payment of certificates of delinquency held by a third-party purchaser when the third-party purchaser cannot be located; clarify collection and reporting processes and procedures for sheriffs; establish officer and director liability provisions for nonpayment of property taxes; establish penalties; establish a new section of KRS Chapter 131 to move the lien provisions relating to taxes other than property taxes from KRS Chapter 134 to KRS Chapter 131; amend KRS 15.460, 45.241, 46.040, 64.012, 65.375, 66.480, 67.938, 67C.123, 70.020, 92.810, 131.130, 131.500, 132.193, 132.195, 132.220, 132.290, 132.370, 132.486, 132.820, 132.825, 133.120, 133.180, 133.220, 133.250, 134.480, 135.040, 136.180, 136.1804, 136.1877, 136.320, 138.715, 138.880, 149.580, 160.500, 186.020, 281.602, 304.20-200, 304.20-220, and 424.330 to conform; repeal KRS 134.020, 134.030, 134.040, 134.050, 134.060, 134.070, 134.080, 134.090, 134.100, 134.110, 134.120, 134.130, 134.148, 134.150, 134.170, 134.180, 134.200, 134.220, 134.240, 134.250, 134.260, 134.270, 134.280, 134.290, 134.295, 134.300, 134.310, 134.320, 134.325, 134.330, 134.340, 134.350, 134.360, 134.385, 134.390, 134.410, 134.430, 134.440, 134.450, 134.460, 134.470, 134.480, 134.485, 134.500, 134.540, 134.550, 134.560, and 134.570; allow the Department of Revenue to promulgate administrative regulations, develop forms, and take other steps necessary to implement the provisions of the Act prior to the January 1, 2010, general effective date of the Act; provide that the provisions of the Act apply for taxes related to assessment dates on or after January 1, 2009; provide that Sections 4, 71, and 73 of the Act have an emergency effective date; EMERGENCY.
Index Headings of Original Version Local Mandate - Property tax collections, omnibus revisions
Local Mandate - Property tax collections, omnibus revisions
Counties - Property tax collections, omnibus revisions
Education, Finance - Property tax collections, omnibus revisions
Sheriffs - Property tax collections, omnibus revisions
Taxation - Property tax collections, omnibus revisions
Taxation, Property - Property tax collections, omnibus revisions
County Clerks - Sale of certificates of delinquency, move to county clerk's office
Proposed Amendments House Committee Amendment 1
House Committee Amendment 2
House Floor Amendment 1
House Floor Amendment 2
Votes Vote History

Actions

Top | Amendments
02/04/09
  • introduced in House
02/05/09
  • to Appropriations & Revenue (H)
02/23/09
  • posting waived
02/24/09
  • reported favorably, 1st reading, to Calendar with committee amendments (1) and (2)
02/25/09
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Thursday, February 26, 2009
  • floor amendment (1) filed
02/26/09
  • 3rd reading, passed 93-0 with committee amendments (1) and (2), floor amendment (1)
02/27/09
  • received in Senate
  • floor amendment (2) filed to Committee Substitute
03/02/09
  • floor amendment (2) withdrawn
03/03/09
  • to Appropriations & Revenue (S)
  • taken from committee
  • 1st reading
  • returned to Appropriations & Revenue (S)
03/06/09
  • reported favorably, 2nd reading, to Rules as a Consent Bill
03/09/09
  • posted for passage in the Consent Orders of the Day for Monday, March 9, 2009
  • 3rd reading, passed 38-0
  • received in House
03/10/09
  • enrolled, signed by each presiding officer
03/11/09
  • delivered to Governor
03/17/09
  • signed by Governor (Act ch. 10)

Proposed Amendments

Top | Actions
Amendment House Committee Amendment 1
Sponsor A. Simpson
Summary Make technical corrections.
Index Headings Local Mandate - Property tax collections, omnibus revisions
Local Mandate - Property tax collections, omnibus revisions
Counties - Property tax collections, omnibus revisions
Education, Finance - Property tax collections, omnibus revisions
Sheriffs - Property tax collections, omnibus revisions
Taxation - Property tax collections, omnibus revisions
Taxation, Property - Property tax collections, omnibus revisions
County Clerks - Sale of certificates of delinquency, move to county clerk's office

Amendment House Committee Amendment 2
Sponsor A. Simpson
Summary Require the sale process for certificates of delinquency developed by the Department of Revenue pursuant to administrative regulations to be structured to allow all interested purchasers to participate; amend provisions relating to notice by third party purchasers to delete the requirement that returned notices be submitted to the property valuation administrator for correction of the address.
Index Headings Local Mandate - Property tax collections, omnibus revisions
Local Mandate - Property tax collections, omnibus revisions
Counties - Property tax collections, omnibus revisions
Education, Finance - Property tax collections, omnibus revisions
Sheriffs - Property tax collections, omnibus revisions
Taxation - Property tax collections, omnibus revisions
Taxation, Property - Property tax collections, omnibus revisions
County Clerks - Sale of certificates of delinquency, move to county clerk's office

Amendment House Floor Amendment 1
Sponsor A. Simpson
Summary Delete the requirement of officer or owner liability for delinquent property taxes.
Index Headings Local Mandate - Property tax collections, omnibus revisions
Local Mandate - Property tax collections, omnibus revisions
Counties - Property tax collections, omnibus revisions
Education, Finance - Property tax collections, omnibus revisions
Sheriffs - Property tax collections, omnibus revisions
Taxation - Property tax collections, omnibus revisions
Taxation, Property - Property tax collections, omnibus revisions
County Clerks - Sale of certificates of delinquency, move to county clerk's office

Amendment House Floor Amendment 2
Sponsor J. Jenkins
Summary Amendment erroneously drafted to the wrong bill.
Index Headings Local Mandate - Property tax collections, omnibus revisions
Local Mandate - Property tax collections, omnibus revisions
Counties - Property tax collections, omnibus revisions
Education, Finance - Property tax collections, omnibus revisions
Sheriffs - Property tax collections, omnibus revisions
Taxation - Property tax collections, omnibus revisions
Taxation, Property - Property tax collections, omnibus revisions
County Clerks - Sale of certificates of delinquency, move to county clerk's office

Last updated: 1/16/2019 4:30 PM (EST)