AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to property exempt from taxation.

Propose to amend Section 170 of the Constitution of Kentucky to increase the homestead exemption to $75,000; require the homestead exemption amount to be indexed every year; provide ballot language; submit to voters for ratification or rejection; apply to property assessments beginning on or after January 1, 2027.

Introduced: January 8, 2026

Last action: January 15, 2026

To Elections, Const. Amendments & Intergovernmental Affairs (H)

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This bill proposes a change to Kentucky's Constitution that would raise the homestead exemption — the portion of a home's value that is not subject to property taxes — from its current level to $75,000. It would also require that amount to automatically adjust each year to keep pace over time. Because it is a constitutional amendment, Kentucky voters would have the final say on whether to approve it, and if passed, it would take…

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