AN ACT relating to property tax rates for emergency services.

Amend KRS 75.040 to establish conditions under which a fire protection district or volunteer fire department district may exceed the maximum established tax rate; create a new section of KRS Chapter 75 to establish the procedure by which a fire protection district or volunteer fire department district may exceed the maximum tax rate set in KRS 75.040 by requiring a public hearing and notification to the public; establish the methods by which the public may…

Local Mandate Emergency Medical Services Counties Effective Dates, Delayed Firefighters and Fire Departments Local Government Special Districts Special Purpose Governmental Entities Taxation Taxation, Property

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This bill would allow fire protection districts and fire departments to raise property tax rates above the current legal maximum if they follow a specific process, including holding a public hearing and notifying residents. If the tax rate is increased, the public would have the ability to challenge or roll back that increase through a recall process. The bill would have taken effect January 1, 2027, but it did not pass. Who it may affect: property owners in areas served by fire protection districts or volunteer fire department districts, and residents of special fire districts across Kentucky.

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