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Read. Follow. Verify.Kentucky House Bill 100 proposes raising the property tax homestead exemption to $100,000 for seniors and disabled residents
Last action · January 14, 2026: to Elections, Const. Amendments & Intergovernmental Affairs (H)Sponsors: James Tipton and 2 others
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What This Bill Proposed
Kentucky HB 100 proposes a constitutional amendment to increase the property tax from sixty-five hundred dollars to $100,000 for permanent residents aged 65 or older and totally disabled individuals, indexing the amount annually. If approved by voters, the change would apply to real property assessments beginning on or after January 1, 2027.
Qualifying homeowners aged 65 or older or those classified as totally disabled could see a significantly larger portion of their primary residence's assessed value shielded from property taxation starting in 2027.
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 or older
Eligible seniors could receive a property tax exemption up to $100,000 on their permanent residence instead of the previous sixty-five hundred dollar limit.
totally disabled individuals
Qualifying individuals classified as totally disabled become eligible for the increased property tax exemption threshold on their primary residence.
voters of the Commonwealth of Kentucky
Key Facts
- Increases the property tax homestead exemption for permanent residents aged 65 or older or totally disabled up to an assessed valuation of $100,000, replacing the previous sixty-five hundred dollar limit.
- Requires the new $100,000 exemption amount to be indexed every year.
- Applies the exemption to real property held by legal or equitable title, entireties, jointly, in common, as a condominium, or via certain corporate or leasehold proprietary interests.
- Mandates that the constitutional amendment be submitted to voters for ratification or rejection at the next regular election.
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- Requires the Secretary of State to publish the question and amendment in a newspaper of general circulation no later than the first Tuesday in August preceding the election.
- Requires the Secretary of State to certify the question and amendment to county clerks by specified August or September deadlines depending on whether it is a presidential election year.
- Establishes that if ratified by voters, the exemption applies to real property assessments beginning on or after January 1, 2027.
Frequently Asked Questions
Who qualifies for the proposed increased property tax homestead exemption?
When would the proposed $100,000 exemption take effect if approved?
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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 80)
- Controversy25Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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