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Read. Follow. Verify.Kentucky proposes constitutional amendment to exempt primary residences and vehicles from property tax after 2028
Last action · January 14, 2026: to Elections, Const. Amendments & Intergovernmental Affairs (H)Sponsors: T.J. Roberts and 3 others
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What This Bill Proposed
Kentucky lawmakers are proposing a that would allow residents to exempt their primary residence and primary vehicle from property taxes after calendar year 2028, pending voter approval at the next regular legislative election.
Property owners in Kentucky could see a complete elimination of local and state property taxes on their primary home and primary car starting in 2029, provided the ballot measure passes.
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.
Kentucky property owners
Property owners could become eligible to exempt their primary residence and primary vehicle from property taxation following the 2028 tax year.
County clerks
County clerks are required to include the complete text and amendment on voting machine ballots for local voters.
Secretary of State
The Secretary of State must publish the proposed amendment in a statewide newspaper and certify the text to county clerks by statutory deadlines.
Key Facts
- The measure proposes amending Section 1 of the Constitution of Kentucky to establish a right to exempt a solely owned and maintained primary residence and primary motor vehicle from property tax after calendar year 2028.
- The constitutional amendment must be submitted to Kentucky voters for ratification or rejection at the next regular election where members of the General Assembly are chosen.
- The Secretary of State is required to publish the proposed amendment question at least once in a newspaper of general circulation no later than the first Tuesday in August preceding the election.
- The Secretary of State must certify the complete text of the amendment to each county clerk by specific August or September deadlines depending on whether it is a presidential election year.
Frequently Asked Questions
When would the property tax exemption take effect if approved?
What property is covered by the proposed tax exemption?
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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 85)
- Controversy60Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz50Current news / social attention level
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