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

Summary

The bill would change the state constitution to allow property tax exemptions for owners who are 65 years of age or older, and for veterans who are 100% service‑connected combat‑disabled, extending the exemption to the veteran’s surviving spouse. It adds these groups to the list of properties already exempt, such as religious institutions, public burial grounds and public property used for public purposes. The amendment would be placed on the ballot for voter approval, with the exemptions taking effect for assessments on or after Jan. 1, 2027.

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