AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to taxation.

Propose to amend Section 170 of the Constitution of Kentucky to provide the General Assembly the authority to exempt all or a portion of any class of property from taxation or eliminate all or a portion of any tax and the related provisions of that tax; provide ballot language; submit to voters for ratification or rejection.

Introduced: March 3, 2026

Last action: March 10, 2026

To Elections, Const. Amendments & Intergovernmental Affairs (H)

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This bill proposes a change to Kentucky's Constitution that would give the state legislature broader power to exempt certain types of property from taxes or to eliminate taxes entirely. Currently, the Constitution limits what property can be tax-exempt, and this amendment would loosen those restrictions. If passed by the legislature, the proposed change would go to Kentucky voters for a final yes or no vote. Who it may affect: Kentucky property owners and taxpayers broadly, as changes to tax exemption authority could affect what property is taxed and how much.

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