House Bill 162

Actions | Amendments
Last Action floor amendments (1) and (2-title) filed
Title AN ACT relating to tax-exempt property of purely public charities and declaring an emergency.
Bill Documents Current/Final
Introduced
Impact Statements Fiscal Note
Local Mandate
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
Proposed Amendments Senate Committee Substitute 1
Senate Committee Amendment 1
Senate Floor Amendment 1
Senate Floor Amendment 2
Votes Vote History

Actions

Top | Amendments
01/09/18
  • introduced in House
01/11/18
  • to Appropriations & Revenue (H)
01/24/18
  • posted in committee
01/30/18
  • reported favorably, 1st reading, to Calendar
01/31/18
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Thursday, February 1, 2018
02/01/18
  • 3rd reading, passed 87-0
02/02/18
  • received in Senate
02/05/18
  • to State & Local Government (S)
03/20/18
  • taken from State & Local Government (S)
  • 1st reading
  • returned to State & Local Government (S)
03/21/18
  • reported favorably, 2nd reading, to Rules with Committee Substitute & committee amendment (1-title)
03/22/18
  • floor amendments (1) and (2-title) filed

Proposed Amendments

Top | Actions
Amendment Senate Committee Substitute 1
Impact Statements Local Mandate
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 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

Amendment Senate Committee Amendment 1
Sponsor D. Thayer
Summary Make title amendment.
Index Headings 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

Amendment Senate Floor Amendment 1
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
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

Amendment Senate Floor Amendment 2
Sponsor M. Wilson
Summary Make title amendment.
Index Headings 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

Last updated: 1/16/2019 3:00 PM (EST)