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 state and local property taxes real property maintained as the permanent residence of an owner who is an active-duty member or honorably discharged veteran of the United States Armed Forces, the United States Reserve Forces, or the Kentucky National Guard; require the owner to file paperwork with the local assessor to receive the exemption; provide that the exemptions supersede contrary provisions…

Introduced: February 13, 2025

Last action: February 21, 2025

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

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This is a proposed amendment to Kentucky's Constitution that would eliminate state and local property taxes on the primary home of active-duty military members and honorably discharged veterans. To receive the exemption, eligible owners would need to file paperwork with their local property assessor. If passed by the legislature, the amendment would go on the ballot for Kentucky voters to approve or reject, and if ratified, it would take effect for property assessed on or after January 1, 2027. Who it may affect: active-duty military members, honorably discharged veterans, and local governments that rely on property tax revenue.

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