Last Action | 03/22/18: floor amendments (1) and (2-title) filed |
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Title | AN ACT relating to tax-exempt property of purely public charities and declaring an emergency. |
Bill Documents |
Current/Final
Introduced |
Fiscal Impact Statements |
Fiscal Note
Local Mandate Additional Fiscal Impact Statements Exist |
Bill Request Number | 892 |
Sponsors | J. DeCesare, A. Gentry, J. Greer, J. Sims Jr, J. Tipton |
Summary of Original Version | Amend KRS 132.195 to exempt leasehold interests in property owned by a purely public charity when the property and income is used to further the purely public charity's mission; EMERGENCY. |
Index Headings of Original Version |
Charitable Organizations and Institutions - Property tax, leasehold interests, exemption of Effective Dates, Emergency - Charitable organization, leasehold interest, property tax, exemption of Taxation - Property, charitable organization, leasehold interest, exemption of Taxation, Property - Charitable organization, leasehold interest, exemption of Fiscal Note - Charitable organization, leasehold interest, exemption of Fire Prevention - Charitable organizations, leasehold interest, exemption of Local Mandate - Charitable organization, leasehold interest, exemption of |
Jump to Proposed Amendments |
Senate Committee Substitute 1 with Fiscal Impact Statements Senate Committee Amendment 1 Senate Floor Amendment 1 Senate Floor Amendment 2 |
Votes | Vote History |
01/09/18 |
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01/11/18 |
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01/24/18 |
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01/30/18 |
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01/31/18 |
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02/01/18 |
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02/02/18 |
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02/05/18 |
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03/20/18 |
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03/21/18 |
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03/22/18 |
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Amendment | Senate Committee Substitute 1 |
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Fiscal Impact Statement | Local Mandate to Senate Committee Substitute 1 |
Summary | Amend KRS 132.195 to exempt leasehold interests in property owned by a purely public charity when the property and income is used to further the purely public charity's mission and the owners of any interest do not have a right or claim to more than $5,000 of the consideration paid to obtain the property interest or to any income derived by the purely public charity or its subsidiaries. |
Index Headings |
Charitable Organizations and Institutions - Property tax leasehold interest, exemption of Taxation - Property, charitable organization, leasehold interest, exemption of Taxation, Property - Charitable organization, leasehold interest, exemption of Local Mandate - Charitable organization, leasehold interest, exemption of |
Amendment | Senate Committee Amendment 1 |
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Sponsor | D. Thayer |
Summary | Make title amendment. |
Index Headings | Title Amendments - HB 162 |
Amendment | Senate Floor Amendment 1 |
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Sponsor | M. Wilson |
Summary | Remove provision that allows the bill to apply retroactively; remove the emergency clause; add that the provisions of the bill shall apply to property assessed on or after January 1, 2019; make technical change. |
Index Headings |
Charitable Organizations and Institutions - Property tax, leasehold interests, exemption of Taxation - Property, charitable organization, leasehold interests, exemption of Taxation, Property - Property, charitable organization, leasehold interests, exemption of |
Amendment | Senate Floor Amendment 2 |
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Sponsor | M. Wilson |
Summary | Make title amendment. |
Index Headings | Title Amendments - HB 162 GA |
Last updated: 9/1/2020 2:57 PM (EDT)
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