Bill > HB645

This bill establishes the Kentucky Tax Tribunal as the sole venue for all tax-related legal disputes within the executive branch, replacing the former Board of Tax Appeals (BOTA) and divesting Circuit and District Courts of their original jurisdiction in such matters, effective January 1, 2028. The Tribunal will be led by up to three judges appointed by the Governor, who must have extensive knowledge of state and local tax law and at least ten years of experience in tax dispute resolution. The bill outlines the Tribunal's powers, including hiring staff, establishing procedures, and conducting hearings across the Commonwealth, with provisions for remote participation and a small claims division for disputes under $25,000. It also details the process for filing petitions, the taxing agency's response, discovery procedures, and the standards for evidence and burden of proof, aiming for efficient, just, speedy, and inexpensive resolutions. The bill also amends various existing statutes to conform to the creation of the Tribunal and repeals sections related to the Board of Tax Appeals, with some provisions taking effect on July 1, 2027, and others on January 1, 2028.

https://apps.legislature.ky.gov/record/26RS/hb645.html