26RS HB 75

House Bill 75

Actions

Last Action	01/07/26: to Committee on Committees (H)
Title	AN ACT proposing to amend Section 1 of the Constitution of Kentucky relating to property exempt from taxation.
Bill Documents	Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	1435
Sponsors	T. Roberts, J. Calloway, M. Proctor
Summary of Original Version	Propose to amend Section 1 of the Constitution of Kentucky to provide citizens of the Commonwealth the right to exempt from property taxation a property owned and maintained solely as their primary residence and a motor vehicle owned and maintained solely as their primary vehicle after calendar year 2028; provide ballot language; submit to voters for ratification or rejection.
Index Headings of Original Version	Taxation, Property - Primary residence and vehicle, tax exemption right, proposed constitutional amendment Local Mandate - Constitutional amendment, property tax exemption right, ballot language Constitution, Ky. - Primary residence and vehicle 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 residence property tax exemption right, proposed constitutional amendment Motor Vehicles - Primary vehicle property tax exemption right, proposed constitutional amendment Property - Primary residence and vehicle, property tax exemption right, proposed constitutional amendment Property Valuation Administrators - Primary residence and vehicle, property tax exemption right, proposed constitutional amendment Real Estate - Primary residence and primary vehicle, property tax exemptions, proposed constitutional amendment Secretary Of State - Constitutional amendment, property tax exemption right, ballot language Taxation - Property tax, primary residence and vehicle exemption right, proposed constitutional amendment