26RS HB 105

House Bill 105

Actions

Last Action	01/07/26: to Committee on Committees (H)
Title	AN ACT relating to property tax rates for emergency services.
Bill Documents	Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	170
Sponsor	M. Hart
Summary of Original Version	Amend KRS 75.040 to establish conditions under which a fire protection district or volunteer fire department district may exceed the maximum established tax rate; create a new section of KRS Chapter 75 to establish the procedure by which a fire protection district or volunteer fire department district may exceed the maximum tax rate set in KRS 75.040 by requiring a public hearing and notification to the public; establish the methods by which the public may recall the portion of the levy that increases the tax beyond the previous year's rate; exempt the rates from the provisions of KRS 132.023; amend KRS 75A.050 to establish conditions under which a fire district may exceed the maximum established tax rate; create a new section of KRS Chapter 75A to establish the procedure by which a fire district may exceed the maximum tax rate set out in KRS 75A.050 by requiring a public hearing and notification to the public; establish the methods by which the public may recall the portion of the levy that increases the tax beyond the previous year's rate; exempt the rates from the provisions of KRS 132.023; amend KRS 75.015 to conform; EFFECTIVE January 1, 2027.
Index Headings of Original Version	Local Mandate - Property tax, emergency services, rate increases Emergency Medical Services - Emergency services, rate increases, method, recall provisions Counties - Property tax, emergency services, rate increases Effective Dates, Delayed - Property tax, emergency services, rate increase, January 1, 2027 Firefighters And Fire Departments - Property tax, rate increases, method, recall provisions Local Government - Property tax, emergency services, rate increases, method, recall provisions Special Districts - Property tax, emergency services, rate increases, method, recall provisions Special Purpose Governmental Entities - Property tax, emergency services, rate increases, method, recall provisions Taxation - Property tax, emergency services, rate increases, method, recall provisions Taxation, Property - Emergency services, rate increases, method, recall provisions