Introduced

Passed Senate

Passed House

Became law

Adjourned sine die. The bill was pending when the session ended, so it did not pass.

Last action · January 8, 2026

To Committee On Committees (S)

Introduced January 8, 2026

Senate

Adjourned Sine Die

2026 Regular Session

SB91

AN ACT relating to standardizing real property tax bills.

Create a new section of KRS Chapter 134 to require use of a standardized form for all real property tax bills; require the Department of Revenue to prescribe the form and make it available to all taxing districts that levy a property tax on real property; specify provisions to be included on the form; exempt certificates of delinquency and third-party purchasers from the form requirements.

County Clerks Sheriffs State Agencies Taxation Taxation, Property Education, Finance Local Government Property Special Districts Special Purpose Governmental Entities Local Mandate

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This bill would require all Kentucky property tax bills to use a single standardized form designed by the Department of Revenue, rather than allowing each taxing district to create its own format. The goal is to make property tax bills more consistent and easier for property owners to understand across the state. Certificates of delinquency and third-party debt purchasers would not be subject to these new form requirements. Who it may affect: real property owners, local taxing districts, county clerks, and sheriffs who collect and process property tax payments.

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