AN ACT relating to delinquent tax liens.

Amend KRS 134.490 to modify notification requirements for third-party purchasers of delinquent taxes; amend KRS 134.504 to require notice of the homestead exemption application process.

Introduced: February 19, 2025

Last action: February 27, 2025

To Appropriations & Revenue (H)

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This bill changes the rules around delinquent property tax liens in Kentucky. It updates how third-party buyers of delinquent tax debt must notify property owners, and adds a requirement that property owners be informed about how to apply for the homestead exemption. Who it may affect: property owners with delinquent tax debt, particularly older or disabled Kentuckians who may qualify for the homestead exemption.

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