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Did Not Advance

Kentucky Bill Eliminates Ownership and Use Restrictions on Farm Equipment Property Tax Exemptions

Original title: AN ACT relating to the farm implements and farm machinery ad valorem tax exemption.

Last action · March 10, 2026: to Appropriations & Revenue (H)Sponsor: Aaron Thompson

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Kentucky HB 830 removes the requirement that farm implements and machinery must be owned or leased by a person actually engaged in farming and used in farm operations to qualify for state and local property tax exemptions.

Background
  • The Kentucky General Assembly is the state legislature responsible for enacting and amending state statutes, including tax exemptions. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Farmers

Farm operators who own or lease machinery are impacted by changes to property tax exemption criteria.

Directly affected

Taxing districts

County, city, school, and other taxing districts experience changes in the application of local ad valorem tax exemptions for farm equipment.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Does the bill eliminate property tax exemptions for livestock?
No, livestock, ratite birds, and domestic fowl remain exempt from state and local es under the statute.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

2 actions
  1. Mar 10, 2026HouseCommittee
    to Appropriations & Revenue (H)
  2. Mar 3, 2026HouseIntroduced
    introduced in House to Committee on Committees (H)

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Broadening of Agricultural Property Tax Exemptions

The proposed amendment removes use-based and occupation-based criteria for property tax exemptions on farm equipment, shifting eligibility from the operator's profession to the classification of the property itself.

Connected Entities

Foreign Trade Zones Board, General Assembly of the Commonwealth of Kentucky, United States Customs and Border Protection
OrganizationForeign Trade Zones Board“Oversees foreign trade zones”Map →
OrganizationGeneral Assembly of the Commonwealth of Kentucky“Enacting body of the bill”Map →
OrganizationUnited States Customs and Border Protection“Regulates foreign trade zones”Map →

Sources

Open source document

apps.legislature.ky.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 60)
  • Controversy25
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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