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Kentucky House proposes constitutional amendment to allow General Assembly to exempt classes of property from taxation

Original title: AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to taxation.

Last action · March 10, 2026: to Elections, Const. Amendments & Intergovernmental Affairs (H)Sponsor: Candy Massaroni

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Official description

AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to taxation.

Why it matters

Residents will vote on whether to grant the state legislature broad new powers to alter or eliminate property tax rates and exemptions across any class of property, which could reshape local and state tax burdens.

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

Kentucky property owners

Their property tax liabilities may change based on future general laws passed by the General Assembly if the constitutional amendment is ratified.

Directly affected

voters of the Commonwealth of Kentucky

Key Facts

  • The measure proposes amending Section 170 of the Constitution of Kentucky to allow the General Assembly to exempt all or a portion of any class of property from taxation.
  • The General Assembly may eliminate all or a portion of any state or local property tax and related provisions through the passage of general laws.
  • The amendment retains existing exemptions for public property, burial places, religious and educational institutions, household goods, growing crops, and residences for owners aged sixty-five or older or totally disabled up to sixty-five hundred dollars.
  • The constitutional question must be submitted to Kentucky voters for ratification or rejection at the next regular election.
Show all 6 facts
  • The Secretary of State must publish the entirety of the question and proposed amendment in a newspaper of general circulation no later than the first Tuesday in August preceding the election.
  • The Secretary of State must certify the question to each county clerk by specified deadlines in August or September depending on whether it is a presidential election year.

Frequently Asked Questions

What does House Bill 847 do?
It proposes an amendment to the Kentucky Constitution to let the General Assembly exempt any class of property from taxation or eliminate state and local property taxes through general laws, subject to voter approval.
Do voters have to approve this change?
Yes, the amendment must be submitted to the voters of the Commonwealth for or rejection at the next regular election.

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 Elections, Const. Amendments & Intergovernmental Affairs (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

Connected Entities

Secretary of State, General Assembly
PersonSecretary of State“State official responsible for publishing and certifying the constitutional amen”Map →
OrganizationGeneral Assembly“Legislative body of the Commonwealth of Kentucky”Map →

Sources

Open source document

apps.legislature.ky.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 80)
  • Controversy65
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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