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 20, 2026

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

Introduced January 12, 2026

House

Adjourned Sine Die

2026 Regular Session

HB317

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; apply the exemption…

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

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This bill proposes a constitutional amendment that would freeze property tax assessments for homeowners age 65 and older, meaning the taxable value of their home could not increase above what it was when they turned 65 or acquired the property. The freeze would apply only to the portion of a home's value up to $500,000, which would be adjusted every two years. If passed by the legislature, the amendment would be placed on the ballot for Kentucky voters to approve or reject. Who it may affect: homeowners age 65 and older who own and live in their primary residence.

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