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Senate Bill 41

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Last Action 03/10/26: to Committee on Committees (H)
Title AN ACT relating to the levy of an ad valorem tax rate.
Bill Documents Current
Introduced
Fiscal Impact Statements Fiscal Note
Local Mandate
Bill Request Number 128
Sponsor G. Boswell
Summary of Original Version Amend KRS 132.017, relating to the process for a recall of a local ad valorem tax rate, to define "school nickel tax rate"; require a petition process for recalling the levy of a school nickel tax rate; remove other taxes levied by local governmental entities from the petition process requirements; require an ad valorem tax levied by a local governmental entity and a general tax rate levied by a local board of education to be voted upon by the voters if the tax rate produces more than 4% in revenues over the revenues produced by the compensating tax rate; require the suspension of the ordinance, order, resolution, or motion levying the tax rate until after the required election; allow a local governmental entity or a local board of education to cancel a required recall election by reconsidering the levy and instead levying a tax rate that produces no more than 4% in revenues over the revenues produced by the compensating tax rate; specify ballot and public notification requirements for the election; provide that if a tax rate is recalled, the compensating tax rate shall be levied; amend KRS 68.245, 75A.050, 132.018, 132.023, 132.027, and 160.470 to conform; make technical changes; EFFECTIVE January 1, 2027.
Index Headings of Original Version County Clerks - Property tax rate levy, recall process
Education, Elementary And Secondary - General tax rate levy, recall process
Fiscal Note - Property tax rate levy, recall process
Effective Dates, Delayed - Property tax, tax rate levy, recall process, January 1, 2027
Property - Tax rate levy, recall process
Cities - Property tax rate levy, recall process
Counties - Property tax rate levy, recall process
Education, Finance - General tax rate levy, recall process
Education, Finance - School nickel tax rate, petition process requirements, recall process
Elections And Voting - Property tax rate levy, recall process
Local Government - Property tax rate levy, recall process
Special Districts - Property tax rate levy, recall process
Special Purpose Governmental Entities - Property tax rate levy, recall process
Taxation - Property tax, tax rate levy, recall process
Taxation, Property - Tax rate levy, recall process
Local Mandate - Tax rate levy, recall process
Votes Vote History

Actions

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01/07/26
  • introduced in Senate
  • to Committee on Committees (S)
02/11/26
  • to Appropriations & Revenue (S)
02/25/26
  • reported favorably, 1st reading, to Calendar
02/26/26
  • 2nd reading, to Rules
03/04/26
  • posted for passage in the Regular Orders of the Day for Friday, March 06 2026
03/06/26
  • passed over and retained in the Orders of the Day
03/09/26
  • 3rd reading, passed 26-9
03/10/26
  • received in House
  • to Committee on Committees (H)


Last updated: 3/11/2026 6:52 PM (EDT)