KentuckyAN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.
What it does
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.
Where do you stand?
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 6to Appropriations & Revenue (H)Latest
- Jan 23to Committee on Committees (H)Minor
- Jan 23received in House
- Jan 223rd reading, passed 37-0Passed Senate
- Vote recorded PASS SB 51. Result: pass.Upper
- Jan 21passed over and retained in the Orders of the Day
- Jan 20passed over and retained in the Orders of the Day
- Jan 20floor amendments (1) and (2-title) filedMinor
- Jan 16posted for passage in the Regular Orders of the Day for Tuesday, January 20, 2026
- Jan 152nd reading, to RulesMinor
- Jan 14reported favorably, 1st reading, to CalendarMinor
- Jan 12to State & Local Government (S)Minor
- Jan 9to Committee on Committees (S)Minor
- Jan 9introduced in SenateIntroduced