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Kentucky bills · 2026 Regular Session

Kentucky SB 51

AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

  1. Introduced
  2. In committee
  3. Passed Senate
  4. Passed House
  5. To Governor
  6. Became law

Sponsors

No sponsor recorded.

Summary

Official abstract published by the Kentucky legislature· Summary of Original Version

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 171, 172, and 174 of the Constitution of Kentucky; apply the exemption to increases in valuation that occur after the date the amendment is ratified by the voters; provide ballot language; submit to voters for ratification or rejection.

Text versions

Roll-call votes

State vote data last updated Oct 16, 2026, 4:04 AM.

DateVoteResultYour legislators
Jan 22, 2026
Senate		PASS SB 51passSet your home in Kentucky to see

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