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HB 847

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

2026 Regular Session Introduced by Candy Massaroni

HB 847 would require Kentucky voters to approve constitutional amendments before implementing any changes to the state's tax structure or rates.

to Elections, Const. Amendments & Intergovernmental Affairs (H)
#constitution #ky. #countyclerks #electionsandvoting #generalassembly #localmandate #secretaryofstate #taxation #property
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WeVote Research Nonpartisan
Bill Summary · HB 847

Legislative bill overview

HB 847 proposes an amendment to Section 170 of the Kentucky Constitution regarding taxation. The bill would require voter approval through a constitutional amendment process before any changes to Kentucky's tax structure can take effect. This represents a significant procedural change to how tax policy is created and modified in the state.

Why is this important

Constitutional amendments in Kentucky require substantial legislative majorities and voter approval, making tax changes considerably more difficult to implement. This would fundamentally shift tax policy from a legislative matter (requiring simple majorities) to a constitutional matter (requiring supermajorities and public referendum), potentially limiting the state's fiscal flexibility and making tax reform more complex.

Potential points of contention

  • Fiscal rigidity: Requiring constitutional amendments for all tax changes could prevent the state from quickly responding to budget crises or economic shifts
  • Legislative authority: The amendment would significantly constrain the General Assembly's traditional power over budgeting and taxation, raising questions about representative democracy
  • Definition ambiguity: The bill's language about what constitutes a "tax change" requiring amendment approval could be disputed and create legal uncertainty

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

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