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Read. Follow. Verify.Kentucky proposes constitutional amendment to freeze property tax assessment increases for homeowners aged 65 and older
Last action · January 14, 2026: to Elections, Const. Amendments & Intergovernmental Affairs (H)Sponsors: Wade Williams and 2 others
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What This Bill Proposed
Kentucky lawmakers propose a constitutional amendment to exempt homeowners aged 65 and older from property tax assessment increases on their permanent residence. If ratified by voters, the exemption freezes taxable property valuation growth at the level established when the owner turns 65 or acquires the property.
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.
Homeowners aged 65 and older
Their permanent residence real property assessment increases would be frozen after they turn 65 or acquire the home.
County clerks
They are required to include the certified text and amendment on ballots provided to voters in paper or electronic form.
Secretary of State
Must publish the amendment text in a newspaper of general circulation and certify it to county clerks within statutory deadlines.
Key Facts
- Creates a proposed constitutional amendment providing an additional property tax exemption for permanent residences owned by individuals 65 years of age or older.
- Exempts any increase in real property assessment valuation occurring after the later of the year the owner turns 65 or acquires the property.
- Operates in addition to the existing exemption provided in Section 170 of the Kentucky Constitution and overrides contrary provisions in Sections 171, 172, and 174.
- Requires the amendment to be submitted to Kentucky voters for ratification or rejection at the next regular legislative election.
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- Directs the Secretary of State to publish the question and amendment text in a newspaper of general circulation no later than the first Tuesday in August.
- Requires the Secretary of State to certify the full text to county clerks by specified dates in August or September depending on whether a presidential election is occurring.
- Stipulates that the exemption only applies to property value increases occurring after the date of voter ratification.
Frequently Asked Questions
Who qualifies for the proposed property tax exemption?
What does the exemption actually freeze?
How does the amendment become law?
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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 14, 2026HouseCommitteeto Elections, Const. Amendments & Intergovernmental Affairs (H)
- Jan 7, 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
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy35Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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