Bill > HB158

This bill proposes a constitutional amendment to provide property tax exemptions for veterans, first responders, and their surviving spouses in Kentucky. The exemption levels vary based on service and disability status: 40% for veterans with 100% service-connected disability, 30% for first responders totally disabled in the line of duty, 20% for veterans with ten or more years of service, and 10% for first responders with ten or more years of service. To qualify for disability-based exemptions, applicants must meet the disability requirements outlined in another section of the Kentucky Constitution. Surviving spouses can continue to receive the exemption as long as they do not remarry. The General Assembly is authorized to define the specific qualifications for veterans, first responders, and surviving spouses. A property can receive only one exemption under this new provision but may also qualify for an existing exemption under Section 170 of the Constitution. The exemptions will override conflicting provisions in other constitutional sections and will apply to property assessed on or after January 1, 2027. The amendment will be submitted to Kentucky voters for ratification at the next regular election, with specific requirements for publication and ballot inclusion.

Government Affairs

https://apps.legislature.ky.gov/record/25RS/hb158.html