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 21, 2025

To Appropriations & Revenue (H)

Introduced February 18, 2025

House

Adjourned Sine Die

2025 Regular Session

HB650

AN ACT relating to the Kentucky Tax Tribunal.

Establish a new KRS Chapter 145 to create 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; EFFECTIVE, in part, January 1, 2027.

Taxation Administrative Regulations and Proceedings Attorneys Civil Actions Courts Boards and Commissions

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This bill would create a new Kentucky Tax Tribunal, a dedicated court within the executive branch where Kentuckians and businesses can formally dispute state tax decisions. It would replace the existing Board of Tax Appeals and become the single place for all tax-related legal cases in the state. Part of the law would take effect January 1, 2027. Who it may affect: individuals, businesses, and organizations who wish to challenge state tax decisions.

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