Kentucky
General Assembly

Search

Senate Bill 51

Actions | Amendments

Last Action	01/23/26: to Committee on Committees (H)
Title	AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.
Bill Documents	Current Introduced
Fiscal Impact Statements	Fiscal Note Local Mandate
Bill Request Number	1114
Sponsors	M. Nemes, M. Wilson, J. Adams, J. Carpenter, M. Deneen, D. Douglas, S. Funke Frommeyer, R. Girdler, J. Higdon, S. Madon, A. Mays Bledsoe, S. Meredith, M. Nunn, A. Reed, B. Smith, R. Thomas, L. Tichenor, M. Wise
Summary of Original Version	Propose to create a new section of the Constitution of Kentucky to exempt homeowners who are 65 years of age or older from any increase in the valuation of their permanent residence that is assessed after the later of the year the homeowner turned 65 or the year the homeowner acquired the property; require the exemption to be in addition to the exemption provided in Section 170 of the Constitution of Kentucky and notwithstanding Sections 171, 172, and 174 of the Constitution of Kentucky; apply the exemption to increases in valuation that occur after the date the amendment is ratified by the voters; provide ballot language; submit to voters for ratification or rejection.
Index Headings of Original Version	Aged Persons And Aging - Property tax, homestead exemption, owners who are 65 or older, proposed constitutional amendment Constitution, Ky. - Property tax, homestead exemption, owners who are 65 or older, proposed constitutional amendment County Clerks - Constitutional amendment, homestead exemption for owners 65 or older, ballot language Elections And Voting - Constitutional amendment, homestead exemption for owners 65 or older, ballot language Secretary Of State - Constitutional amendment, homestead exemption for owners 65 or older, ballot language Taxation - Property tax, homestead exemption, owners who are 65 or older, proposed constitutional amendment Taxation, Property - Homestead exemption, owners who are 65 or older, proposed constitutional amendment Fiscal Note - Property tax, homestead exemption, owners who are 65 or older, proposed constitutional amendment Local Mandate - Property tax, homestead exemption, owners who are 65 or older, proposed constitutional amendment
Jump to Proposed Amendments	Senate Floor Amendment 1 Senate Floor Amendment 2
Votes	Vote History

Actions

Top | Amendments

01/09/26	introduced in Senate to Committee on Committees (S)
01/12/26	to State & Local Government (S)
01/14/26	reported favorably, 1st reading, to Calendar
01/15/26	2nd reading, to Rules
01/16/26	posted for passage in the Regular Orders of the Day for Tuesday, January 20, 2026
01/20/26	floor amendments (1) and (2-title) filed passed over and retained in the Orders of the Day
01/21/26	passed over and retained in the Orders of the Day
01/22/26	3rd reading, passed 37-0
01/23/26	received in House to Committee on Committees (H)

Proposed Amendments

Top | Actions

Amendment	Senate Floor Amendment 1
Sponsor	G. Williams
Summary	Propose to amend Section 1 of the Constitution of Kentucky to provide citizens of the Commonwealth the right to exempt from real property taxation of their primary personal residence after calendar year 2028; require the county clerk to present separate questions independently on a ballot when the proposed constitutional amendment contains more than 1 distinct question.
Index Headings	Constitution, Ky. - Primary personal residence property tax exemption right, proposed constitutional amendment County Clerks - Constitutional amendment, property tax exemption right, ballot language Elections And Voting - Constitutional amendment, property tax exemption right, ballot language Housing, Building, And Construction - Primary personal residence property tax exemption right, proposed constitutional amendment Property - Primary personal residence property tax exemption right, proposed constitutional amendment Property Valuation Administrators - Primary personal residence property tax exemption right, proposed constitutional amendment Real Estate - Primary personal residence property tax exemption right, proposed constitutional amendment Secretary Of State - Constitutional amendment, property tax exemption right, ballot language Taxation - Property tax, primary personal residence exemption right, proposed constitutional amendment Taxation, Property - Primary personal residence property tax exemption right, proposed constitutional amendment

Amendment	Senate Floor Amendment 2
Sponsor	G. Williams
Summary	Make title amendment.
Index Headings	Title Amendments - SB 51

Last updated: 1/29/2026 5:15 PM (EST)