AN ACT relating to revenues for the provision of emergency services.

Amend KRS 75.040 to establish conditions under which a fire protection district or volunteer fire department district may exceed the maximum established tax rate; create a new section of KRS Chapter 75 to establish the procedure by which a fire protection district or volunteer fire department district may exceed the maximum tax rate set in KRS 75.040 by requiring a public hearing and notification to the public; establish the methods by which the public may…

Local Mandate Counties Effective Dates, Delayed Emergency Medical Services Firefighters and Fire Departments Local Government Special Districts Special Purpose Governmental Entities Taxation Taxation, Property

Introduced: February 10, 2026

Last action: April 15, 2026

To Appropriations & Revenue (H)

Read the full text Kentucky Legislature LegiScan

AI-generated — always verify with primary sources

Plain-language summary

Beta

This bill would allow fire protection districts and volunteer fire departments to raise their tax rates above current legal limits to fund emergency services, as long as they follow a specific process. That process would require a public hearing and proper notice to residents before any tax increase takes effect. Residents would also have the ability to challenge or recall the portion of any tax increase that goes beyond the previous year's rate. Who it may affect: residents and property owners living within fire protection districts or volunteer fire department districts across Kentucky.

Open official bill text (PDF)·Report a problem with the summary