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 from taxation a portion of the assessed value of real property maintained as the permanent residence of an owner who is a veteran or first responder; require an owner to meet the disability requirements under Section 170 of the Constitution of Kentucky; allow real property maintained as the permanent residence of the surviving spouse of a veteran or first responder to receive…

Introduced: January 8, 2026

Last action: January 15, 2026

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

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This bill proposes a change to Kentucky's Constitution that would reduce the taxable value of a home owned by a qualifying disabled veteran or first responder, lowering their property tax bill. The same benefit could also apply to a surviving spouse after the veteran or first responder passes away. Because it is a constitutional amendment, it would go on the ballot for Kentucky voters to approve or reject before taking effect for properties assessed on…

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