The civic record
Read. Follow. Verify.Kentucky legislature proposes constitutional amendment to freeze property tax assessment increases for homeowners aged 65 and older
Last action · March 6, 2026: to Appropriations & Revenue (H)Sponsors: Mike Nemes and 18 others
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.
Qualifying Kentucky homeowners would see their property tax assessment frozen at the valuation level of the year they turn 65 or purchase the home, potentially limiting future property tax liability increases.
- Constitutional amendments in Kentucky require approval by the General Assembly and subsequent ratification by voters at a regular election. context
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
Their permanent residence real property assessment increases would be exempt from taxation after they turn 65 or acquire the property, subject to voter approval.
County clerks
They are required to have the certified text and amendment indicated on ballots provided to voters.
Secretary of State
Must publish the amendment question and certify the complete text to county clerks by statutory deadlines.
Key Facts
- The measure proposes a constitutional amendment to provide an additional property tax exemption for the permanent residence of owners aged 65 or older.
- The exemption covers any increase in the valuation of real property assessed after the later of the year the owner turns 65 or the year the owner acquired the property.
- The exemption applies in addition to the exemption provided in Section 170 of the Kentucky Constitution.
- The constitutional amendment must be submitted to Kentucky voters for ratification or rejection at the next regular election.
Show all 7 facts
- The Secretary of State is required to publish the 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 complete text to county clerks by specified dates in August or September depending on whether it is a presidential election year.
- If ratified by voters, the exemption applies only to increases in real property values that occur after the date of the ratification.
Frequently Asked Questions
Who qualifies for the proposed property tax assessment exemption?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · passed the Senate · in House committee.
Procedural history
10 actions- Mar 6, 2026HouseCommitteeto Appropriations & Revenue (H)
- Jan 23, 2026HouseIntroducedreceived in House to Committee on Committees (H)
- Jan 22, 2026SenateFloor3rd reading, passed 37-0
- Jan 21, 2026Senatepassed over and retained in the Orders of the Day
- Jan 20, 2026Senatefloor amendments (1) and (2-title) filed passed over and retained in the Orders of the Day
- Jan 16, 2026Senateposted for passage in the Regular Orders of the Day for Tuesday, January 20, 2026
Show 4 earlier actions
- Jan 15, 2026SenateFloor2nd reading, to Rules
- Jan 14, 2026Senatereported favorably, 1st reading, to Calendar
- Jan 12, 2026SenateCommitteeto State & Local Government (S)
- Jan 9, 2026SenateIntroducedintroduced in Senate to Committee on Committees (S)
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
Show 14 more sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Constitutional Property Tax Exemption for Seniors
The bill initiates a constitutional change to freeze property tax assessment increases for permanent residents aged 65 or older.
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 80)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz50Current news / social attention level
Publisher tools