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Bill

HB 100

AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to property exempt from taxation.

2026 Regular Session Introduced by Al Gentry and 2 co-sponsors

Raises the homestead exemption to $100,000 for eligible homeowners, indexes it annually, and allows up to 5-year municipal exemptions for manufacturing sites.

to Elections, Const. Amendments & Intergovernmental Affairs (H)
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