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HB 614KENTUCKYSession 2026RSState Billdead
Did Not Advance

Kentucky House Bill 614 updates property tax administration and auditing duties

Original title: AN ACT relating to revenue.

Last action · March 20, 2026: taken from Appropriations & Revenue (H) 2nd reading returned to Appropriations & Revenue (H)Sponsor: Jason Petrie

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Kentucky House Bill 614 amends state tax laws to clarify the Department of Revenue's oversight duties, requires s to follow uniform appraisal manuals, and mandates s for each property valuation administrator's office.

Why it matters

Changes how local tax assessment offices are audited and supervised by the state, affecting s and county tax procedures.

Background
  • House Bill 614 was introduced in the Kentucky General Assembly during the 2026 Regular Session under sponsorship of J. Petrie. 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.

Directly affected

property valuation administrators

Must follow uniform appraisal manuals, undergo biennial performance audits, and attend an annual instructional conference.

Directly affected

county clerks

Must use prescribed books and records designed to promote economical operation and adequate control.

Directly affected

sheriffs

Must use prescribed tax collection books and records designed for economical operation.

Key Facts

  • The Department shall requisition the Finance and Administration Cabinet to furnish local officials with property listing forms and required books and records designed for economical operation.
  • The Department shall provide property valuation administrators with up-to-date appraisal manuals outlining uniform procedures for real and personal property.
  • Property valuation administrators must follow the uniform procedures outlined in the department's appraisal manuals.
  • The Department shall maintain and make accessible a statewide commercial real property comparative sales file for property valuation administrators.
Show all 9 facts
  • The Department shall conduct a biennial performance audit of each property valuation administrator's office, including an inspection of maps and records, an appraisal study, and an evaluation of effectiveness.
  • The Department shall prepare an assessment equity and quality report for each county following the performance audit and provide a copy to the Legislative Research Commission.
  • The Department shall arrange an annual conference lasting not more than five days for property valuation administrators and tax-assessing county officers for systematic instruction.
  • Officers who willfully fail to attend the annual property conference may be removed from office by the Circuit Court of the county where they were elected.
  • Officers who participate in all conference sessions have half of their actual and necessary expenses paid by the state and the other half paid by their home county.

Frequently Asked Questions

What are property valuation administrators required to do under this bill?
s must follow uniform appraisal procedures outlined in up-to-date manuals provided by the department and provide access to their files, maps, and records during biennial audits.
What happens if a property valuation administrator fails to attend the annual conference?
Any officer who willfully fails to attend the conference without a reason satisfactory to the commissioner may be removed from office by the Circuit Court of the county where they were elected.

What else do you want to know?

News Coverage

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Where This Stands

This bill did not become law - Died at adjournment · on the House floor.

Procedural history

4 actions
  1. Mar 20, 2026HouseFloor
    taken from Appropriations & Revenue (H) 2nd reading returned to Appropriations & Revenue (H)
  2. Mar 13, 2026HouseCommittee
    taken from Appropriations & Revenue (H) 1st reading returned to Appropriations & Revenue (H)
  3. Feb 18, 2026HouseCommittee
    to Appropriations & Revenue (H)
  4. Feb 10, 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

Jason PetrieHouse · District 16RepublicanPrimary sponsor

Connected Entities

Legislative Research Commission, General Assembly, Finance and Administration Cabinet and 1 more
OrganizationLegislative Research Commission“Receives copies of assessment equity and quality reports”Map →
OrganizationGeneral Assembly“Enacting body of the Commonwealth of Kentucky”Map →
OrganizationFinance and Administration Cabinet“Furnishes forms to local officials upon requisition by the department”Map →
OrganizationCircuit Court“Authorized to remove officers who willfully fail to attend annual conferences”Map →

Sources

Open source document

apps.legislature.ky.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 35)
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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