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

HB242

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…

Constitution, Ky.County Clerks Elections and Voting Emergency Medical Services Firefighters and Fire Departments Police, City and County Police, State Property Property Valuation Administrators Secretary of State Taxation Taxation, Property Veterans Local Mandate

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This bill proposes a change to the Kentucky Constitution that would reduce the property tax bill for disabled veterans and disabled first responders — such as police officers, firefighters, and emergency medical workers — on the home they live in as their primary residence. If a qualifying veteran or first responder passes away, their surviving spouse may continue to receive the exemption. Because this is a constitutional amendment, it must be approved by Kentucky voters…

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