AN ACT relating to the Kentucky Tax Tribunal.

Create new sections of KRS Chapter 142 to establish the Kentucky Tax Tribunal within the executive branch to be the single form for all tax litigation; establish judges, forums, processes, and methods of appeal; amend various statutes to conform; repeal sections of KRS Chapter 49 which constituted the Board of Tax Appeals; amend various sections of KRS to conform; EFFECTIVE, in part, July 1, 2027, and in part, January 1, 2028.

Introduced: February 13, 2026

Last action: February 23, 2026

To Appropriations & Revenue (H)

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This bill would create a new Kentucky Tax Tribunal as the single official body for resolving tax disputes between taxpayers and the state. It would replace the existing Board of Tax Appeals, establishing new judges, procedures, and rules for appealing tax decisions. The changes would take effect in stages starting in 2027. Who it may affect: individuals, businesses, or organizations that dispute a state tax decision.

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