WeVote
Log In

Bill

Bill

SCR 138

A CONCURRENT RESOLUTION directing the establishment of the Property Tax Relief Task Force.

2026 Regular Session Introduced by Julie Adams

The bill creates a bipartisan Property Tax Relief Task Force to study Kentucky’s property tax system and develop policy recommendations to address affordability by December 1, 2026

to Committee on Committees (S)
#legislativeresearchcommission #property #reportsmandated #studiesdirected #taskforces #legislativebranch #taxation
0
WeVote Research Nonpartisan
Bill Summary · SCR 138

Purpose and intent

  • SCR 138 is a concurrent resolution directing the establishment of the Property Tax Relief Task Force.
  • Its central aim is to take a holistic look at Kentucky’s property taxation system, identify affordability-related impacts, and develop policy recommendations for current and future state needs.

Key provisions and changes

  • Section 1: Establishment

    • The Legislative Research Commission (LRC) shall create the Property Tax Relief Task Force.
    • The task force’s mandate is to study and review property taxation and propose recommendations to address affordability challenges in Kentucky.

  • Section 2: Stakeholder input

    • The task force must seek input from organizations and associations representing those affected by property taxation, advisory groups, researchers, and other relevant stakeholders as determined by the task force.

  • Section 3: Composition

    • The task force will include:
    • Three Senate members appointed by the President of the Senate, with one designated as co-chair.
    • One Senate member appointed by the Senate Minority Floor Leader.
    • Three House members appointed by the Speaker of the House, with one designated as co-chair.
    • One House member appointed by the House Minority Floor Leader.
    • Final membership is subject to approval by the Legislative Research Commission.

  • Section 4: Meetings and timeline

    • The task force shall meet monthly during the 2026 Interim of the General Assembly.
    • It must submit findings and recommendations to the LRC for referral to the appropriate committee or subcommittee by December 1, 2026.

  • Section 5: Alternative assignment authority

    • The LRC has authority to assign the identified issues to an interim joint committee or its subcommittee and designate a study completion date, if needed, notwithstanding other provisions.

Who is affected

  • Property taxpayers and property tax policy stakeholders across Kentucky, including homeowners, business property owners, local taxing districts, and communities relying on property tax revenue for services (education, safety, infrastructure, parks, etc.).
  • Legislative bodies (Senate and House) through composition and oversight of the task force.
  • The Legislative Research Commission, which will establish and manage the task force and route its findings.

Procedural/timeline aspects

  • Creation and appointment: Task force to be established by LRC; membership to be finalized by LRC with legislative leaders’ appointments.
  • Meetings: Monthly meetings during the 2026 Interim.
  • Reporting deadline: Findings and recommendations due to the LRC by December 1, 2026.
  • Contingency: LRC may reassign issues to an interim joint committee or subcommittee and set an alternative study completion date if needed.

Overall impact

  • The bill would initiate a formal, structured examination of Kentucky’s property tax system aimed at identifying affordability challenges and developing policy recommendations for how to address them.
  • It emphasizes stakeholder engagement and a bipartisan, legislative-branch-led process, with a concrete timeline for producing actionable recommendations within the 2026 interim.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.