House Bill 501

Last Action 02/21/19: to Transportation (H)
Title AN ACT relating to the taxation of off-road vehicles.
Bill Documents Introduced
Impact Statements Local Mandate
Bill Request Number 1548
Sponsor J. Carney
Summary of Original Version Amend KRS 132.010 to define "off-road vehicle"; amend KRS 132.200 to exempt off-road vehicles held for sale in a retailer's inventory from local property taxation for January 1, 2019, to January 1, 2023; add a purpose statement; require reporting by the Department of Revenue to the Interim Joint Committee on Appropriations and Revenue; amend KRS 131.190 to allow reporting by the Department of Revenue to the Legislative Research Commission.
Index Headings of Original Version Local Government - Off-road vehicles, property tax exemption
Taxation - Property, off-road vehicles, local tax exemption
Taxation, Property - Off-road vehicles, local tax exemption
Reports Mandated - Off-road vehicle tax exemption, annual report
Local Mandate - Off-road vehicles, local tax exemption


  • introduced in House
  • to Transportation (H)

Last updated: 7/17/2019 1:10 PM (EDT)
To receive notice when the record is updated follow @LRCTweetBot.