AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to taxation.

Propose to amend Section 170 of the Constitution of Kentucky to provide the General Assembly the authority to exempt all or a portion of any class of property from taxation or eliminate all or a portion of any tax and the related provisions of that tax; provide ballot language; submit to voters for ratification or rejection.

Introduced: January 10, 2025

Last action: February 4, 2025

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

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This bill proposes a change to Kentucky's Constitution that would give the state legislature broader power to exempt certain types of property from taxes or eliminate taxes entirely. Currently, the Constitution limits what property can be exempted from taxation, and this amendment would loosen those limits. If passed by the legislature, Kentucky voters would have the final say on whether to add this change to the state Constitution. Who it may affect: Kentucky voters, property owners, and any individuals or organizations that pay property taxes in the state.

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