Introduced

Passed House

Passed Senate

Became law

Adjourned sine die. The bill was pending when the session ended, so it did not pass.

Last action · February 23, 2026

To Appropriations & Revenue (H)

Introduced February 13, 2026

House

Adjourned Sine Die

2026 Regular Session

HB645

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.

Administrative Regulations and Proceedings Attorneys Boards and Commissions Civil Actions Courts Taxation Effective Dates, Delayed Fiscal Note

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This bill would create a new Kentucky Tax Tribunal, a dedicated court within the executive branch to handle all disputes between taxpayers and the state over taxes. It would replace the existing Board of Tax Appeals and establish judges, rules, and a process for appealing decisions. The changes would take effect in stages beginning in 2027 and 2028. Who it may affect: individuals, businesses, and attorneys involved in state tax disputes.

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