Introduced

Passed House

Passed Senate

Became law

Adjourned sine die. The bill was pending when the session ended, so it did not pass.

Last action · January 14, 2026

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

Introduced January 7, 2026

House

Adjourned Sine Die

2026 Regular Session

HB100

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.

Aged Persons and Aging Constitution, Ky.County Clerks Disabilities Elections and Voting Secretary of State Taxation Taxation, Property Local Mandate

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This bill proposes a change to Kentucky's constitution that would raise the homestead exemption — a tax break that reduces the taxable value of a home — to $100,000 and automatically adjust that amount each year to keep pace over time. Because it is a constitutional amendment, it would not take effect unless Kentucky voters approve it at the ballot box, with any changes applying to property assessments starting in 2027. It would lower the…

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