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 $100,000; 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 7, 2026

Last action: January 14, 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 taxed — to $100,000. It would also require that amount to automatically adjust each year to keep pace over time. Because it is a constitutional amendment, it would need to be approved by voters before taking effect, starting with property assessments in 2027. Who it may affect: homeowners, particularly older or disabled Kentuckians who currently qualify for the homestead exemption.

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