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Bill

Bill

HB 158

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

2025 Regular Session

HB 158 proposes a Kentucky constitutional amendment creating new property tax exemptions, potentially reducing state and local government revenue without yet specifying exempted properties or funding alternatives.

to Elections, Const. Amendments & Intergovernmental Affairs (H)
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Bill Summary · HB 158

Legislative bill overview

HB 158 proposes a constitutional amendment to Kentucky that would create a new section establishing certain property as exempt from taxation. The bill is currently in the early stages of the legislative process, having been introduced in January 2025 and referred to the House Elections, Constitutional Amendments & Intergovernmental Affairs Committee. The specific properties targeted for exemption are not detailed in the bill title alone.

Why is this important

Constitutional tax exemptions directly affect state and local government revenue, potentially shifting tax burdens to other property owners or reducing public services funding. Kentucky's tax base and funding for education, infrastructure, and local services depend on property tax revenue, making any constitutional exemption a significant fiscal policy decision that requires careful analysis of costs and benefits.

Potential points of contention

  • Revenue impact: Exempting property from taxation reduces government revenue without identifying offsetting funding sources or specifying which properties qualify
  • Equity concerns: Tax exemptions may create disparities between similarly-situated property owners and could disproportionately benefit certain groups or industries
  • Amendment threshold: Constitutional amendments require voter approval in Kentucky, raising questions about whether this exemption warrants constitutional-level protection versus statutory legislation

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

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