26RS HB 645

Actions

Last Action	02/13/26: to Committee on Committees (H)
Title	AN ACT relating to the Kentucky Tax Tribunal.
Bill Documents	Introduced
Bill Request Number	1803
Sponsors	P. Flannery, J. Nemes
Summary of Original Version	Create new sections of KRS Chapter 142 to establish the Kentucky Tax Tribunal within the executive branch to be the single form for all tax litigation; establish judges, forums, processes, and methods of appeal; amend various statutes to conform; repeal sections of KRS Chapter 49 which constituted the Board of Tax Appeals; amend various sections of KRS to conform; EFFECTIVE, in part, July 1, 2027, and in part, January 1, 2028.
Index Headings of Original Version	Administrative Regulations And Proceedings - Kentucky Tax Tribunal, creation Attorneys - Kentucky Tax Tribunal, adjudication for all tax related claims, creation Boards And Commissions - Board of Tax Appeals, abolishment Civil Actions - Kentucky Tax Tribunal, adjudication for all tax related claims, creation Courts - Kentucky Tax Tribunal, adjudication for all tax related claims, creation Taxation - Kentucky Tax Tribunal, adjudication for all tax related claims, creation Effective Dates, Delayed - Kentucky Tax Tribunal, creation, July 1, 2027 Effective Dates, Delayed - Board of Tax Appeals, abolishment, January 1, 2028