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Read. Follow. Verify.Kentucky constitutional amendment requires voter approval for all new taxes and fees and caps government spending
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
HB 74 proposes a constitutional amendment requiring voter approval through a ballot question prior to any new tax, fee, rate increase, or tax extension taking effect across all state and local government levels. The measure also restricts annual government spending growth to inflation plus population changes, requires a 3% emergency reserve, and mandates pro-rata tax refunds for revenues collected above the spending limit.
Residents gain direct ballot control over all local and state fee and tax increases while taxpayers receive mandatory refunds whenever government revenue exceeds newly established inflation-and-population spending caps.
- The Kentucky General Assembly is the state's bicameral legislature responsible for proposing constitutional amendments for voter ratification. 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.
Kentucky Taxpayers
Taxpayers receive mandatory pro-rata refunds for excess government revenues, must vote on all new taxes, fees, or rate increases, and are protected by spending caps.
State and Local Government Units
State agencies, counties, municipalities, and special purpose districts face strict spending caps tied to inflation and population and must secure voter approval for fee or tax adjustments.
County Clerks
County clerks are required to place the complete certified text of the constitutional amendment on paper or electronic ballots for voters.
Key Facts
- All forms of government, including state, county, local, and special districts, must obtain advance voter approval via a ballot question for any new tax, fee, rate increase, or extension of an expiring tax or fee.
- Ballot questions for taxes or fees must include a short summary, a description of what is taxed, the assessment rate, the median annual cost per taxpayer, the revenue destination, and one neutral statement each in support and opposition.
- Existing fees at the time of amendment ratification can only be adjusted proportionally based on the Consumer Price Index and population change.
- The maximum annual percentage change in state fiscal year spending is capped at inflation plus the percentage change in state population from the preceding calendar year.
Show all 10 facts
- The maximum annual percentage change in spending for each local government unit is capped at local inflation plus local population change.
- Tax revenues exceeding the spending limits must be refunded pro rata to taxpayers at the beginning of the following fiscal year unless voters approve an offset.
- Each unit of government must maintain an emergency reserve of at least 3% of its fiscal year spending, excluding bonded debt service.
- Emergency taxes or tax increases may be implemented during a fiscal emergency only by a two-thirds majority recorded roll call vote in each house of the General Assembly.
- Emergency tax revenue can only be spent after emergency reserves are depleted and must be refunded within 180 days after the emergency ends if unspent.
- The Secretary of State must publish the proposed constitutional amendment in a newspaper of general circulation no later than the first Tuesday in August preceding the election.
Frequently Asked Questions
What happens if a local government collects more tax revenue than its spending cap allows?
How are existing fees adjusted if the amendment passes?
Can emergency taxes be implemented without voter approval?
What else do you want to know?
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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Shift to Direct Voter Control over Local Fees
The amendment removes unilateral authority from local governing bodies and special districts to adjust fees, requiring public referendums for all rate increases.
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 90)
- Controversy85Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz60Current news / social attention level
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