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Senate Bill 5

Actions | Amendments
Last Action 04/14/20: delivered to Secretary of State (Acts ch. 90)
Title AN ACT relating to special purpose governmental entities.
Bill Documents Current/Final
Introduced
Fiscal Impact Statements Local Mandate
Additional Fiscal Impact Statements Exist
Bill Request Number 907
Sponsors R. Alvarado, R. Mills, J. Schickel, D. Thayer
Summary of Original Version Create a new section of KRS Chapter 65A to require proposed increases in ad valorem taxes and certain fees and the levy of new ad valorem taxes or fees by special purpose governmental entities to be submitted to the legislative body of the county or city in which the special purpose governmental entity is located for review; amend various sections of the Kentucky Revised Statutes to conform; repeal KRS 65A.100; EFFECTIVE January 1, 2021.
Index Headings of Original Version Effective Dates, Delayed - Tax and fee increases, review of, January 1, 2021
Local Government - Special purpose governmental entities, review of fee and tax increases by city or county, requiring
Special Districts - Special purpose governmental entities, review of fee and tax increases, requiring
Taxation - Special purpose governmental entities, review of fee and ad valorem tax increases, requiring
Taxation, Property - Special purpose governmental entities, review of fee and tax increases, requiring
Cities - Special purpose governmental entities, review of fee and tax increases, requiring
Counties - Special purpose governmental entities, review of fee and tax increases, requiring
Special Purpose Governmental Entities - Tax and fee increases, review of
Local Mandate - Special purpose governmental entities, review of fee and tax increases, requiring
Jump to Proposed Amendments Senate Committee Substitute 1 with Fiscal Impact Statements
House Committee Substitute 1 with Fiscal Impact Statements
Votes Vote History
Governor's Veto Message Veto

Actions

Top | Amendments
12/11/19
  • Prefiled by the sponsor(s).
01/07/20
  • introduced in Senate
01/08/20
  • to State & Local Government (S)
01/10/20
  • taken from State & Local Government (S)
  • 1st reading
  • returned to State & Local Government (S)
01/13/20
  • taken from State & Local Government (S)
  • 2nd reading
  • returned to State & Local Government (S)
01/22/20
  • reported favorably, to Rules with Committee Substitute (1)
01/23/20
  • posted for passage in the Regular Orders of the Day for Thursday, January 23, 2020
  • 3rd reading, passed 28-10 with Committee Substitute (1)
01/24/20
  • received in House
01/28/20
  • to Local Government (H)
01/31/20
  • posted in committee
03/11/20
  • reported favorably, 1st reading, to Calendar with Committee Substitute (1)
03/12/20
  • 2nd reading, to Rules
03/17/20
  • posted for passage in the Regular Orders of the Day for Wednesday, March 18, 2020
03/19/20
  • 3rd reading, passed 49-33 with Committee Substitute (1)
  • received in Senate
  • posted for passage for concurrence in House Committee Substitute (1)
  • Senate concurred in House Committee Substitute (1)
  • passed 24-4
  • enrolled, signed by President of the Senate
  • enrolled, signed by Speaker of the House
  • delivered to Governor
03/27/20
  • Vetoed
04/14/20
  • veto message received in Senate
  • to Rules (S)
  • posted for passage for consideration of Governor's veto
  • veto overridden in Senate
  • bill passed 26-7
  • received in House
  • to Rules (H)
  • posted for passage for consideration of Governor's veto
  • veto overridden in House
  • bill passed 56-30
  • received in Senate
  • enrolled, signed by President of the Senate
  • enrolled, signed by Speaker of the House
  • delivered to Secretary of State (Acts ch. 90)

Proposed Amendments

Top | Actions
Amendment Senate Committee Substitute 1
Fiscal Impact Statement Local Mandate to Senate Committee Substitute 1
Summary Create a new section of KRS Chapter 65A to require proposed increases in ad valorem taxes and certain fees and the levy of new ad valorem taxes or fees by special purpose governmental entities to be submitted to the legislative body of the county or city in which the special purpose governmental entity is located for review; exclude air boards and KRS Chapter 75 fire districts located in a consolidated local government from requirements; amend various sections of the Kentucky Revised Statutes to conform; repeal KRS 65A.100; EFFECTIVE January 1, 2021.
Index Headings Effective Dates, Delayed - Tax and fee increases, review of, January 1, 2021
Firefighters and Fire Departments - Review of fee and tax increase requirements, consolidated local government, exemption of
Local Government - Special purpose governmental entities, review of fee and tax increases by city or county, requiring
Special Districts - Special purpose governmental entities, review of fee and tax increases, requiring
Taxation - Special purpose governmental entities, review of fee and ad valorem tax increases, requiring
Taxation, Property - Special purpose governmental entities, review of fee and tax increases, requiring
Consolidated Local Governments - Fire protection districts, review of fee and tax increase requirements, exemption of
Aeronautics and Aviation - Air boards, review of fee and tax increase requirements, exemption of
Cities - Special purpose governmental entities, review of fee and tax increases, requiring
Counties - Special purpose governmental entities, review of fee and tax increases, requiring
Special Purpose Governmental Entities - Tax and fee increases, review of
Local Mandate - Special purpose governmental entities, review of feee and tax increases, requiring

Amendment House Committee Substitute 1
Fiscal Impact Statement Local Mandate to House Committee Substitute 1
Summary Retain original provisions and require that when a governing body approves a rate in an amount that is less than the proposed rate the approved rate be greater than the compensating tax rate; exempt fire protection districts and ambulance taxing districts from the bill; make typographical changes of a non-substantive nature; effective January 1, 2021.
Index Headings Effective Dates, Delayed - Tax and fee increases, review of, January 1, 2021
Emergency Medical Services - Ambulance service districts, review of fee and tax increase requirements, exemption of
Firefighters and Fire Departments - Districts under KRS Chapter 75, review of fee and tax increase requirements, exemption of
Local Government - Special purpose governmental entities, review of fee and tax increases by city or county, requiring
Special Districts - Special purpose governmental entities, review of fee and tax increases, requiring
Taxation - Special purpose governmental entities, review of fee and ad valorem tax increases, requiring
Taxation, Property - Special purpose governmental entities, review of fee and tax increases, requiring
Aeronautics and Aviation - Air boards, review of fee and tax increase requirements, exemption of
Cities - Special purpose governmental entities, review of fee and tax increases, requiring
Counties - Special purpose governmental entities, review of fee and tax increases, requiring
Special Purpose Governmental Entities - Tax and fee increases, review of
Local Mandate - Tax and fee increases, review of

Last updated: 10/27/2020 12:10 PM (EDT)
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