AN ACT relating to a property tax homestead exemption for disabled veterans.

Create a new section of KRS Chapter 132, relating to state and local property taxes, to establish a homestead exemption in an amount up to $100,000 for veterans with a 50% or greater service-connected disability; establish requirements for the exemption; allow the permanent residence of a veteran's surviving spouse to continue to receive the exemption; require the Department of Revenue to prescribe forms and an application process for the exemption; apply the exemption to state,…

Introduced: January 9, 2026

Last action: January 16, 2026

To Appropriations & Revenue (H)

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This bill would create a property tax break of up to $100,000 on the home value of Kentucky veterans who have a service-connected disability rating of 50% or higher, reducing what they owe in state, county, city, and special district property taxes. The exemption could also continue for a veteran's surviving spouse after the veteran's death. It would apply to a range of home types and take effect for properties assessed starting January 1, 2027.…

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