HB294
Log in to followAN ACT relating to delinquent tax liens.
Amend KRS 134.490 to modify notification requirements for third-party purchasers of delinquent taxes; amend KRS 134.504 to require notice of the homestead exemption application process.
Introduced: January 9, 2026
Last action: January 16, 2026
Plain-language summary
This bill would change the rules around how people who buy unpaid tax debts must notify property owners, and would require that property owners be informed about how to apply for the homestead exemption. The homestead exemption can reduce property taxes for eligible homeowners, so requiring notice of it may help people avoid losing that benefit during the delinquent tax process. Who it may affect: property owners with delinquent tax liens, particularly older or disabled homeowners who may qualify for the homestead exemption.
