summary
Introduced
01/07/2026
01/07/2026
In Committee
01/14/2026
01/14/2026
Crossed Over
Passed
Dead
02/09/2026
02/09/2026
Introduced Session
2026 Regular Session
Bill Summary
Amend KRS 75.040 to establish conditions under which a fire protection district or volunteer fire department district may exceed the maximum established tax rate; create a new section of KRS Chapter 75 to establish the procedure by which a fire protection district or volunteer fire department district may exceed the maximum tax rate set in KRS 75.040 by requiring a public hearing and notification to the public; establish the methods by which the public may recall the portion of the levy that increases the tax beyond the previous year's rate; exempt the rates from the provisions of KRS 132.023; amend KRS 75A.050 to establish conditions under which a fire district may exceed the maximum established tax rate; create a new section of KRS Chapter 75A to establish the procedure by which a fire district may exceed the maximum tax rate set out in KRS 75A.050 by requiring a public hearing and notification to the public; establish the methods by which the public may recall the portion of the levy that increases the tax beyond the previous year's rate; exempt the rates from the provisions of KRS 132.023; amend KRS 75.015 to conform; EFFECTIVE January 1, 2027.
AI Summary
This bill allows fire protection districts and volunteer fire department districts to exceed their current maximum property tax rates under specific conditions, aiming to improve emergency services. To do so, these districts must hold a public hearing, notify the public about the proposed tax increase, and explain its purpose, which must be related to protecting life and property through fire response, prevention education, or emergency medical/rescue services. The bill also establishes a process for the public to recall any portion of the tax increase beyond the previous year's rate, requiring a petition signed by at least 25% of voters from the last presidential election. These new provisions, which exempt the rates from KRS 132.023 (a statute related to property tax rates), will take effect on January 1, 2027.
Committee Categories
Government Affairs
Sponsors (8)
Mark Hart (R)*,
Emily Callaway (R),
Jennifer Decker (R),
Deanna Frazier Gordon (R),
Chris Lewis (R),
Jason Nemes (R),
Lisa Willner (D),
Susan Witten (R),
Last Action
WITHDRAWN (on 02/09/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://apps.legislature.ky.gov/record/26RS/hb105.html |
| BillText | https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb105/orig_bill.pdf |
| Local Mandate Fiscal Impact | https://apps.legislature.ky.gov/recorddocuments/note/26RS/hb105/LM.pdf |
Loading...