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

HB137

AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

Propose to create a new section of the Constitution of Kentucky to provide homeowners who are 65 years of age or older with an exemption from any increase in the valuation of their permanent residence that is assessed after the later of the year the homeowner turned 65 or the year the homeowner acquired the property; require the exemption to be in addition to the exemption provided in Section 170 of the Constitution of Kentucky…

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

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This proposed constitutional amendment would freeze the assessed value of a home for property tax purposes once the owner turns 65 or acquires the property, whichever comes later, meaning their property tax bill could not rise due to increases in their home's value after that point. It would be added on top of an existing homestead exemption that seniors already receive under the Kentucky Constitution. If approved by the legislature, the measure would go before…

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