2025 Regular SessionKentucky Legislature

HB503: AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

Legislative Summary

Propose to create a new section of the Constitution of Kentucky to exempt from state and local property taxes real property maintained as the permanent residence of an owner who is an active-duty member or honorably discharged veteran of the United States Armed Forces, the United States Reserve Forces, or the Kentucky National Guard; require the owner to file paperwork with the local assessor to receive the exemption; provide that the exemptions supersede contrary provisions of Sections 170, 171, 172, and 174 of the Constitution of Kentucky; apply the exemptions to property assessed on or after January 1, 2027; provide ballot language; submit to voters for ratification or rejection.

Demographic Impact

Overall analysis of equity impact

80% Positive
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Bill History

2/13/2025
introduced in House
House of Representatives
2/13/2025
to Committee on Committees (H)
House of Representatives
2/21/2025
to Elections, Const. Amendments & Intergovernmental Affairs (H)
House of Representatives

Status Information

Current Status
Introduced(2/13/2025)
Chamber
House of Representatives
Committee
Elections, Const. Amendments & Intergovernmental Affairs(House of Representatives)

Sponsors

Republican: 1

Documents

Introduced
Bill Text1/1/197022.4 KB
Local Mandate
Local Mandate1/1/19703.1 KB