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Read. Follow. Verify.Kentucky House Bill 285 creates property tax homestead exemption for disabled veterans
Last action · January 16, 2026: to Appropriations & Revenue (H)Sponsors: Adam Moore and 4 others
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What This Bill Proposed
Kentucky HB 285 establishes a property tax for veterans of the United States Armed Forces with a of fifty percent or greater. The exemption amount is calculated by multiplying the veteran's disability rating percentage by the first $100,000 of , or the total valuation if under $100,000, applying to property assessed on or after January 1, 2027.
- House Bill 285 was introduced in the Kentucky General Assembly during the 2026 Regular Session and assigned to the Appropriations & Revenue committee. 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.
Veterans of the Armed Forces of the United States
Veterans with a 50% or greater service-connected disability rating are eligible for a property tax homestead exemption on their permanent residence.
Surviving spouses of qualifying veterans
Surviving spouses who meet continuity and residency requirements may continue to receive the homestead exemption after the veteran's death.
Property valuation administrators
Administrators must receive reports of property transfers for real property that is exempted either in whole or in part.
Key Facts
- Real property owned and maintained as the permanent residence of a veteran with a 50% or greater service-connected disability rating qualifies for a homestead exemption.
- The exemption amount equals the veteran's service-connected disability rating percentage multiplied by the first $100,000 of assessed valuation, or the total assessed valuation if under $100,000.
- If a veteran qualifies for more than one homestead exemption, only one is allowed, they cannot be combined, and the one providing the largest monetary benefit is applied.
- Surviving spouses of qualifying veterans may continue to receive the exemption provided they were married at the time of death, have not remarried, and maintain the property as their permanent residence.
Show all 10 facts
- The exemption applies to state, county, city, and special district property taxes.
- Mobile homes, manufactured homes, recreational vehicles classified as real property, and modular homes qualify as permanent residences for the exemption.
- When exempt property is transferred, the owner or representative must report the transfer to the property valuation administrator.
- Qualifying property can be held by legal or equitable title, by the entireties, jointly, in common, as a condominium, or via stock ownership in a corporation.
- Applicants qualifying before tax payment are entitled to full or partial tax exoneration, while those qualifying after payment are entitled to a refund.
- The Act applies to property assessed on or after January 1, 2027.
Frequently Asked Questions
Who qualifies for the property tax homestead exemption under HB 285?
How is the exemption amount calculated?
Can surviving spouses claim the exemption?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
2 actions- Jan 16, 2026HouseCommitteeto Appropriations & Revenue (H)
- Jan 9, 2026HouseIntroducedintroduced 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
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
New Tiered Homestead Exemption for Disabled Veterans
The bill introduces a sliding-scale homestead exemption based on the exact percentage of a veteran's service-connected disability rating, capped at the first $100,000 of assessed value.
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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