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 · March 11, 2026

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

Introduced March 4, 2026

House

Adjourned Sine Die

2026 Regular Session

HB877

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.

Aged Persons and Aging Constitution, Ky.County Clerks Disabilities Elections and Voting General Assembly Secretary of State Taxation Taxation, Property Veterans

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This bill proposes a constitutional amendment that would exempt certain property from taxation for two groups: Kentuckians who are 65 or older, and veterans who are 100% service-connected and combat-disabled, as well as their surviving spouses after the veteran's death. Because it changes the state constitution, the amendment would not take effect unless Kentucky voters approve it at the ballot box. If ratified, the exemption would apply to property assessed starting January 1, 2027. Who it may affect: older Kentuckians, combat-disabled veterans with a 100% service-connected disability rating, and their surviving spouses.

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