AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

Also relevant to:Homeowner

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Plain-English Summary

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 t…

Source: OpenStates · fetched March 6, 2026

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