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Bill > HB590


KY HB590

KY HB590
AN ACT relating to the valuation of motor vehicles for property tax purposes and declaring an emergency.


summary

Introduced
02/20/2024
In Committee
02/20/2024
Crossed Over
Passed
Dead
04/15/2024

Introduced Session

2024 Regular Session

Bill Summary

Amend KRS 132.4851 to exempt a portion of the property taxes assessed on motor vehicles for the January 1, 2024, and January 1, 2025, assessment dates; mandate that the Department of Revenue and county clerks work together to establish procedures for refunds; RETROACTIVE; EMERGENCY.

AI Summary

This bill amends KRS 132.4851 to exempt a portion of the property taxes assessed on motor vehicles for the January 1, 2024, and January 1, 2025, assessment dates. The bill mandates that the Department of Revenue and county clerks work together to establish procedures for taxpayers to receive refunds of any overpayment of taxes under this exemption, without requiring a written request. The bill is retroactive and declares an emergency, as the valuation of motor vehicles affects citizens throughout the Commonwealth.

Sponsors (1)

Last Action

to Committee on Committees (H) (on 02/20/2024)

Bill Topics

Government Operations
  • ‐ Tax Administration and Collection of Revenue
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

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