AN ACT relating to the levy of an ad valorem tax rate.

Amend KRS 132.017, relating to the process for a recall of a local ad valorem tax rate, to define "school nickel tax rate"; require a petition process for recalling the levy of a school nickel tax rate; remove other taxes levied by local governmental entities from the petition process requirements; require an ad valorem tax levied by a local governmental entity and a general tax rate levied by a local board of education to be…

Introduced: January 7, 2026

Last action: March 10, 2026

To Committee On Committees (H)

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This bill changes the rules for how Kentuckians can challenge local tax rate increases. If a local government or school board raises property tax rates by more than 4% above a baseline level, voters would automatically have the right to vote on whether to keep or reject that increase. The bill also creates a specific petition and election process for recalling a type of school property tax called the "school nickel tax rate," and it takes effect January 1, 2027. Who it may affect: property owners, local government residents, and public school communities across Kentucky.

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