AN ACT relating to revenue.

Repeal and reenact KRS 132.010, relating to property taxes, to remove definitions of terms not used within KRS Chapter 132 and to alphabetize and restructure the definitions; amend various other sections to conform.

Introduced: February 18, 2025

Last action: February 21, 2025

To Appropriations & Revenue (H)

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This bill cleans up the section of Kentucky law that defines terms used in property tax rules. It removes definitions that are no longer referenced anywhere in that chapter and reorganizes the remaining definitions into alphabetical order. The changes are technical in nature and are intended to make the law clearer and easier to follow. Who it may affect: Local governments, tax administrators, and legal professionals who work with Kentucky property tax law.

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