26RS HB 877

House Bill 877

Actions

Last Action	03/04/26: to Committee on Committees (H)
Title	AN ACT proposing to amend Section 170 of the Constitution of Kentucky relating to exempting property from taxation.
Bill Documents	Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	1522
Sponsor	C. Massaroni
Summary of Original Version	Propose to amend Section 170 of the Constitution of Kentucky to exempt property owned by seniors who are 65 years of age or older and property owned by a former member of the United States Armed Forces, including the National Guard, who is 100% service-connected combat-related disabled and, upon his death, property owned by his or her surviving spouse; apply to property assessed on or after January 1, 2027; provide ballot language; submit to voters for ratification or rejection.
Index Headings of Original Version	Aged Persons And Aging - Proposed constitutional amendment, property tax exemption Constitution, Ky. - Property tax exemption, seniors and disabled veterans, proposed constitutional amendment County Clerks - Constitutional amendment, property tax exemption, ballot language Disabilities - Veterans, property tax exemptions, proposed constitutional amendment Elections And Voting - Constitutional amendment, property tax exemptions, ballot language General Assembly - Property tax exemptions, seniors and disabled veterans, proposed constitutional amendment Secretary Of State - Constitutional amendment, property tax exemptions, ballot language Taxation - Property tax, seniors and disabled veterans, exemptions, proposed constitutional amendment Taxation, Property - Seniors and disabled veterans, exemptions, proposed constitutional amendment Veterans - Proposed constitutional amendment, property tax exemption