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

HB235

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 exempt homeowners who are 65 years of age or older 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 and notwithstanding Sections…

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

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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. That means eligible older homeowners would not see their property tax bills rise due to increases in their home's assessed value after that point. Because it is a constitutional amendment, it would go before Kentucky voters to approve or reject before taking effect. Who it may affect: Kentucky homeowners age 65 and older, as well as local governments and taxing districts that rely on property tax revenue.

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