WeVote
Log In

Bill

Bill

SB 67

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

2025 Regular Session

Kentucky constitutional amendment to establish property tax exemptions, strengthening protections for certain property classes from state and local taxation.

to Committee on Committees (H)
#agedpersonsandaging #constitution #ky. #countyclerks #electionsandvoting #fiscalnote #localmandate #secretaryofstate #taxation #property
0
WeVote Research Nonpartisan
Bill Summary · SB 67

Legislative bill overview

SB 67 proposes to amend Kentucky's Constitution to create a new section establishing which types of property are exempt from taxation. The bill passed the Senate with overwhelming support (32-3) and is currently in House committee review. Constitutional amendments require legislative approval and typically voter ratification before taking effect.

Why is this important

Property tax exemptions directly affect state and local government revenue and determine who bears the tax burden. Constitutional-level protections for exemptions are difficult to change, making this a significant long-term policy decision about which property classes (such as religious institutions, nonprofits, or other entities) receive tax relief and how that lost revenue impacts public services and other taxpayers.

Potential points of contention

  • Specificity of exemptions: The bill text doesn't detail which properties would be exempt, leaving unclear what categories gain constitutional protection versus current statutory exemptions that could be more easily modified
  • Revenue implications: Expanding constitutional exemptions reduces tax base for schools, counties, and municipalities without offsetting mechanisms, potentially forcing tax increases elsewhere
  • Fairness concerns: Constitutional exemptions benefit certain property classes while shifting tax burden to remaining taxpayers and may disadvantage communities with large tax-exempt properties

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

Sign in to ask a question.