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House Bill 452

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Last Action 03/12/20: posted in committee
Title AN ACT relating to the ad valorem taxation of privately owned leasehold interests in residential property owned by a purely public charity.
Bill Documents Introduced
Fiscal Impact Statements Fiscal Note
Local Mandate
Bill Request Number 1745
Sponsors J. Sims Jr, D. Meade
Summary of Original Version Amend KRS 132.195 to include specific privately owned leasehold interests in residential property owned by a purely public charity in the list of leasehold interests exempt from state and local property taxation at the prevailing rate; amend KRS 132.020 to include specific privately owned leasehold interests in residential property owned by a purely public charity in the list of property that is subject to a one-and-one-half-cent state property tax rate; amend KRS 132.200 to include specific privately owned leasehold interests in residential property owned by a purely public charity in the list of property that is subject to property taxation for state purposes only.
Index Headings of Original Version Fiscal Note - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Disabilities and the Disabled - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Diseases - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Education, Finance - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Gambling - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Health and Medical Services - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Hospitals and Nursing Homes - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Local Government - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Mental Disability - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Poverty - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Substance Abuse - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Taxation - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Taxation, Property - Leaseholds in residential property units of a purely public charity, exemption of
Veterans - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Consolidated Local Governments - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Aged Persons and Aging - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Alcoholism - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Blind or Deaf Persons - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Charitable Organizations and Institutions - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Children and Minors - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Cities - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Cities, First Class - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Cities, Home Rule Class - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Counties - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Counties of 75,000 or More - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Counties, Urban - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Counties with Cities of the First Class - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Counties, Charter - Property tax, leaseholds in residential property units of a purely public charity, exemption of
Special Purpose Governmental Entities - Property tax exemption, leaseholds in residential property of purely public charity, January 1, 2021
Opioids - Purely public charity supportive services, leaseholds in residential property units, tax exemption
Local Mandate - Purely public charity supportive services, leaseholds in residential property units, tax exemption

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02/19/20
  • introduced in House
02/21/20
  • to Appropriations & Revenue (H)
03/12/20
  • posted in committee


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