AN ACT proposing to amend Section 170 of the Constitution of Kentucky relating to exempting property from taxation.

Propose to amend Section 170 of the Constitution of Kentucky to exempt property owned by seniors who are 65 years of age or older and property owned by a former member of the United States Armed Forces, including the National Guard, who is 100% service-connected combat-related disabled and, upon his death, property owned by his or her surviving spouse; apply to property assessed on or after January 1, 2027; provide ballot language; submit to voters for ratification or rejection.

Introduced: March 4, 2026

Last action: March 11, 2026

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

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This bill proposes a change to Kentucky's Constitution that would exempt certain property from taxation. Specifically, it would create tax exemptions for property owned by seniors age 65 or older, and for property owned by veterans who have a 100% service-connected combat-related disability, as well as their surviving spouses after the veteran's death. If passed by the legislature, Kentucky voters would have the final say on whether to add this exemption to the state Constitution,…

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