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House Bill 600

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Last Action 04/07/26: signed by Governor (Acts Ch. 48)
Title AN ACT relating to the collection of delinquent tax bills.
Bill Documents Acts Chapter 48
Current/Final
Introduced
Fiscal Impact Statement Local Mandate
Bill Request Number 1107
Sponsor M. Imes
Summary of Enacted Version Creates a new section of KRS Chapter 68 to establish that a county may enforce the collection of any tax bill due to the county by the procedure authorized in KRS 91.481 to 91.527, subject to the statute of limitations in KRS 134.546; amends KRS 134.504 to allow a county attorney to determine whether to proceed to enforce the collection of a certificate of delinquency by the procedure authorized in KRS 91.481 to 91.527; amends KRS 134.504 to establish alternative attorney's fees available to county attorneys arising from the prosecution of a certificate of delinquency; amends various sections of KRS Chapter 91 to make technical corrections; and amends KRS 92.810 to conform.
Legislative History
Summary of Original Version Create a new section of KRS Chapter 68 to authorize a county to utilize a consolidated procedure in the collection of delinquent tax bills; amend KRS 134.504 to require the allowance of a consolidated procedure for the collection of delinquent taxes in the terms of a contract between the Department of Revenue and a county attorney; amend the fees a county attorney may receive in the process of litigation for the collection of a certificate of delinquency; amend KRS 91.481, 91.484, 91.487, 91.488, 91.4882, 91.4883, 91.4884, 91.4885, 91.494, 91.501, 91.504, 91.507, 91.511, 91.514, 91.517, 91.521, 91.527, 91.550, and 92.810 to make technical corrections.
Index Headings of Original Version Attorney, County - Certificate of delinquency, litigation fees
Attorney, County - Consolidated collection process, delinquent property taxes
Counties - Consolidated collection process, delinquent property taxes
State Agencies - Department of Revenue, consolidated collection process, county attorney contract
Taxation - Property tax, certificates of delinquency, consolidated collection process, counties
Taxation, Property - Certificates of delinquency, consolidated collection process, counties
Local Mandate - Certificates of delinquency, consolidated collection process, counties
Votes Vote History

Actions

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02/09/26
  • introduced in House
  • to Committee on Committees (H)
02/17/26
  • to Local Government (H)
03/03/26
  • reported favorably, 1st reading, to Calendar
03/04/26
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Thursday, March 05 2026
03/05/26
  • 3rd reading, passed 82-11
03/06/26
  • received in Senate
  • to Committee on Committees (S)
03/16/26
  • to State & Local Government (S)
03/18/26
  • reported favorably, 1st reading, to Consent Calendar
03/19/26
  • 2nd reading, to Rules as a consent bill
03/20/26
  • posted for passage in the Consent Orders of the Day for Tuesday, March 24 2026
03/24/26
  • passed over and retained in the Consent Orders of the Day
03/25/26
  • 3rd reading, passed 37-1
03/26/26
  • received in House
  • enrolled, signed by Speaker of the House
  • enrolled, signed by President of the Senate
  • delivered to Governor
04/07/26
  • signed by Governor (Acts Ch. 48)


Last updated: 8/19/2026 3:46 PM (EDT)