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Kentucky proposes constitutional amendment for property tax exemptions for seniors and disabled veterans

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

Last action · March 11, 2026: to Elections, Const. Amendments & Intergovernmental Affairs (H)Sponsors: Candy Massaroni and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Kentucky HB 877 proposes a constitutional amendment to grant property tax exemptions for seniors aged 65 and older and 100% veterans, including National Guard members, and their surviving spouses. The measure requires voter on the next regular election ballot, with exemptions taking effect January 1, 2027 if approved.

Why it matters

Qualifying property owners would be entirely or partially released from paying property taxes on their homes, shifting potential local tax revenue impacts to other taxpayers or municipalities.

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

Seniors aged 65 or older

Qualifying seniors become eligible for property tax exemptions on their owned property.

Directly affected

Disabled veterans and National Guard members

Former armed forces members with 100% service-connected combat-related disabilities receive property tax exemptions.

Directly affected

Surviving spouses

Surviving spouses of qualifying former armed forces members become eligible for property tax exemptions upon the member's death.

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

Who is eligible for the proposed property tax exemptions?
Seniors aged 65 or older, former members of the United States Armed Forces (including the National Guard) who are 100% , and surviving spouses of those qualifying former members.
When would these exemptions take effect if approved?
If ratified by voters, the exemptions apply to property assessed on or after January 1, 2027.

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 11, 2026HouseCommittee
    to Elections, Const. Amendments & Intergovernmental Affairs (H)
  2. Mar 4, 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

Expansion of Property Tax Relief

The bill separates senior and 100% combat-disabled veteran exemptions from standard general disability rules and value caps.

Connected Entities

United States Armed Forces, Secretary of State, National Guard and 1 more
OrganizationUnited States Armed Forces“Military branch referenced regarding veteran property tax exemptions”Map →
OrganizationSecretary of State“Required to publish and certify the constitutional amendment question to county ”Map →
OrganizationNational Guard“Included in the definition of former armed forces members eligible for exemption”Map →
locationKentucky“Commonwealth where the constitutional amendment is proposed”Map →

Sources

Open source document

apps.legislature.ky.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 75)
  • Controversy25
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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