SB51
Log in to followAN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.
Propose to create a new section of the Constitution of Kentucky to exempt homeowners who are 65 years of age or older from any increase in the valuation of their permanent residence that is assessed after the later of the year the homeowner turned 65 or the year the homeowner acquired the property; require the exemption to be in addition to the exemption provided in Section 170 of the Constitution of Kentucky and notwithstanding Sections…
Introduced: January 9, 2026
Last action: March 6, 2026
Plain-language summary
This bill proposes a change to Kentucky's Constitution that would freeze the assessed value of a home for property tax purposes once the owner turns 65 or acquires the property, whichever comes later. That means eligible homeowners would not see their property tax bill go up due to rising home values after that point. If passed by the legislature, the proposed constitutional amendment would go before all Kentucky voters to approve or reject. Who it may affect: homeowners age 65 and older, and Kentucky voters who would decide whether to add this amendment to the state constitution.
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Legislative History
Primary Sponsor
Co-sponsors (18)
Roll calls
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