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…

Introduced: January 7, 2026

Last action: February 9, 2026

Withdrawn

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This bill would allow fire protection districts and volunteer fire department districts to raise their property tax rates above the current legal maximum, provided they hold a public hearing and notify residents first. It also sets up a process for the public to push back and roll back any tax increase that goes beyond the previous year's rate. The changes would take effect January 1, 2027. Who it may affect: property owners in fire protection or volunteer fire department districts, and residents who rely on local fire and emergency services.

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