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Bill

HB 877

AN ACT proposing to amend Section 170 of the Constitution of Kentucky relating to exempting property from taxation.

2026 Regular Session Introduced by Josh Calloway and 1 co-sponsor

Kentucky constitutional amendment to modify property tax exemption rules, affecting state and local government revenue and tax distribution across property classes.

to Elections, Const. Amendments & Intergovernmental Affairs (H)
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WeVote Research Nonpartisan
Bill Summary · HB 877

Legislative bill overview

HB 877 proposes a constitutional amendment to Kentucky's Section 170, which governs property tax exemptions. The bill would modify existing constitutional provisions that determine which types of property can be exempted from taxation. As a constitutional amendment, it requires passage by the legislature and approval by Kentucky voters.

Why is this important

Property tax exemptions directly affect state and local government revenue, which funds schools, infrastructure, and services. Changes to exemption rules can shift the tax burden between different property types and classes of owners, influencing overall tax fairness and public funding availability. Constitutional amendments are difficult to reverse, making this a significant long-term policy decision.

Potential points of contention

  • Revenue impact: Expanding exemptions could reduce tax revenue for schools and local governments, while narrowing exemptions could increase taxes on currently exempt entities
  • Fairness concerns: Different stakeholders (homeowners, businesses, nonprofits, religious institutions) may be affected unequally depending on which properties gain or lose exemptions
  • Implementation complexity: Changes to tax exemption law often require clarification of which specific property types qualify, potentially creating disputes and administrative challenges

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

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