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

HB245

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

Propose to amend Section 170 of the Constitution of Kentucky to increase the homestead exemption to $75,000; require the homestead exemption amount to be indexed every year; provide ballot language; submit to voters for ratification or rejection; apply to property assessments beginning on or after January 1, 2027.

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

Read the full text Kentucky Legislature LegiScan

AI-generated. Always verify with primary sources

Plain-language summary

Beta

This bill proposes a constitutional amendment that would raise the homestead exemption — the portion of a home's value shielded from property taxes — from its current level to $75,000, and then automatically adjust that amount each year going forward. Because it is a constitutional change, Kentucky voters would have the final say by approving or rejecting it at the ballot box, with the new exemption taking effect for property assessments starting January 1, 2027. Who it may affect: Kentucky homeowners who qualify for the homestead exemption, typically older adults and people with disabilities.

Open official bill text (PDF)·Report a problem with the summary