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 15, 2026

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

Introduced January 8, 2026

House

Adjourned Sine Die

2026 Regular Session

HB233

AN ACT proposing to amend Section 172B of the Constitution of Kentucky relating to property exempt from taxation.

Propose to amend Section 172B of the Constitution of Kentucky to expand the freeze on an assessment or reassessment moratorium to include the development of property and to remove the 5-year expiration date for the moratorium; provide ballot language; submit to voters for ratification or rejection.

Constitution, Ky.Elections and Voting Local Government Property Taxation Taxation, Property Local Mandate

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This bill proposes a change to Kentucky's Constitution that would expand an existing rule allowing local governments to freeze property tax assessments, extending that freeze to cover property that is being developed and removing the current five-year time limit on how long such a freeze can last. Because it is a constitutional amendment, Kentucky voters would have the final say by approving or rejecting it on the ballot. Who it may affect: property owners and developers seeking tax assessment freezes, local governments that offer them, and Kentucky voters who would decide whether to ratify the change.

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