AN ACT proposing to amend Section 1 of the Constitution of Kentucky relating to property exempt from taxation.

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.

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 give residents the right to exempt their primary home and one primary vehicle from property taxes, starting after the year 2028. Because it is a constitutional amendment, it would not take effect unless Kentucky voters approve it at the ballot box. If passed, it could significantly reduce the property tax burden for many Kentuckians on their home and main vehicle. Who it may affect: Kentucky homeowners and vehicle owners who use a property and vehicle as their primary residence and primary personal vehicle.

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