AN ACT relating to the collection of delinquent tax bills.

Create a new section of KRS Chapter 68 to authorize a county to utilize a consolidated procedure in the collection of delinquent tax bills; amend KRS 134.504 to require the allowance of a consolidated procedure for the collection of delinquent taxes in the terms of a contract between the Department of Revenue and a county attorney; amend the fees a county attorney may receive in the process of litigation for the collection of a certificate…

Attorney, County Counties State Agencies Taxation Taxation, Property Local Mandate

Introduced: February 9, 2026

Last action: April 7, 2026

(Acts Ch. 48)

In effect since July 15, 2026

Acts from the 2026 Regular Session that don't carry an emergency clause or set their own effective date took effect 90 days after the session adjourned (Ky. Constitution § 55).

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This bill allows counties to use a streamlined, consolidated process for collecting overdue tax bills, rather than handling each delinquent account separately. It also updates the fees that county attorneys can earn when they pursue legal action to collect unpaid taxes, and makes technical corrections to related existing laws. Who it may affect: county governments, county attorneys, and property owners with delinquent tax bills.

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