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…

Introduced: January 7, 2026

Last action: January 14, 2026

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

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This bill proposes a change to Kentucky's Constitution that would allow homeowners aged 65 and older to have their home's assessed value frozen for tax purposes, meaning they would not pay property taxes on any increase in their home's value after they turn 65 or after they purchase the property, whichever comes later. It would be added on top of existing property tax exemptions already available under the state constitution. If passed by the legislature,…

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