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Bill

HB 797

AN ACT proposing to amend Section 172B of the Constitution of Kentucky relating to property exempt from taxation.

2025 Regular Session

Kentucky HB 797 would amend the state constitution to modify property tax exemptions, requiring legislative approval and statewide voter referendum before implementation.

to Elections, Const. Amendments & Intergovernmental Affairs (H)
#constitution #ky. #countyclerks #electionsandvoting #localgovernment #localmandate #property #secretaryofstate #taxation
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Bill Summary · HB 797

Legislative bill overview

HB 797 proposes a constitutional amendment to modify Section 172B of Kentucky's Constitution regarding property tax exemptions. The bill would alter which types of property are exempt from state taxation, though the specific properties affected are not detailed in the bill's title alone. This requires passage through the legislature and voter approval via referendum to take effect.

Why is this important

Constitutional amendments affecting tax exemptions have significant fiscal implications for state and local government revenue. Changes to property tax exemptions can shift tax burdens between different property owner classes and affect funding for schools, infrastructure, and local services. The outcome directly impacts both government budgets and property owners' financial obligations.

Potential points of contention

  • Revenue impact: Any expansion of exemptions reduces tax revenue; any narrowing may burden currently exempt property owners
  • Equity concerns: Exemptions can create disparities in tax treatment between similar properties or different taxpayer classes
  • Local government funding: Changes may affect county and municipal budgets differently depending on their reliance on property tax revenue
  • Specificity: The bill's title doesn't clarify which properties are affected, making public debate difficult without full legislative text

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

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