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HB 94

AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

2025 Regular Session

Kentucky HB 94 proposes constitutional amendment establishing new property tax exemptions, potentially reducing government revenue and affecting local service funding.

to Elections, Const. Amendments & Intergovernmental Affairs (H)
#agedpersonsandaging #constitution #ky. #countyclerks #electionsandvoting #localmandate #secretaryofstate #taxation #property
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Bill Summary · HB 94

Legislative bill overview

HB 94 proposes a constitutional amendment to Kentucky that would create a new section establishing property exemptions from taxation. The bill is currently in the early legislative stage, having been introduced in the House and referred to the Committee on Elections, Constitutional Amendments & Intergovernmental Affairs. The specific properties or categories to be exempted are not detailed in the title alone.

Why is this important

Constitutional tax exemptions have significant fiscal implications for state and local governments, potentially reducing tax revenue while shifting tax burdens to non-exempt properties or other revenue sources. Such amendments directly affect what types of property owners can be required to pay property taxes, which influences public funding for schools, infrastructure, and services that depend on property tax revenue.

Potential points of contention

  • Revenue impact: Exempting additional property categories could reduce local and state tax revenue without offsetting the lost funds, affecting education and municipal services
  • Fairness concerns: Creating new exemptions may be seen as unfairly privileging certain property owners or types of property while burdening others
  • Scope ambiguity: Without knowing which properties would be exempted, it's unclear whether this targets religious institutions, agricultural land, government property, or other categories—each raising different policy questions

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

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