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

2026 Regular Session Introduced by Jared Bauman

HB 235 aims to enshrine in the Kentucky Constitution a framework defining and limiting property tax exemptions, changing how exemptions are granted and administered.

to Elections, Const. Amendments & Intergovernmental Affairs (H)

#agedpersonsandaging #constitution #ky. #countyclerks #electionsandvoting #localmandate #secretaryofstate #taxation #property

Summary of HB 235 (2026RS) – Kentucky

Purpose and intent

HB 235 proposes to amend the Kentucky Constitution by creating a new section that addresses taxation and property exemptions. The bill’s overarching aim is to establish constitutional principles or rules governing when property may be exempt from ad valorem taxation, and to set criteria or limits for such exemptions. As a constitutional amendment, it would require a statewide referendum to take effect.

Key provisions (as implied by the bill title and constitutional amendment approach)

Establish a dedicated new section of the Kentucky Constitution devoted to tax exemptions for property.

Likely sets forth criteria, standards, or limitations governing which properties may be exempt from property taxes, and under what circumstances.

May specify processes for defining, applying, or administering exemptions, and potential boundaries to prevent abuse or overextension.

Being a constitutional amendment, any details would anchor the exemption framework in the Constitution rather than ordinary statute, potentially limiting legislative overreach and creating higher legal scrutiny for changes.

Note: The available information does not include the exact text of the proposed constitutional language, so the specific exemptions, thresholds, or definitions are not enumerated here. The bill’s title indicates a broad aim to create constitutional parameters around property tax exemptions.

Who would be affected

Property owners in Kentucky could be directly impacted if the amendment changes eligibility criteria for tax exemptions (e.g., homestead, agricultural, nonprofit, or other categories).

Local governments and assessing authorities would be affected insofar as the constitutional framework guides or constrains how property exemptions are implemented at the local level.

State legislators and the Kentucky Department of Revenue would be constrained or guided by the constitutional text when crafting or approving exemption policies.

Procedural and timeline aspects

Introduced in the Kentucky House on January 8, 2026.

Referred to "Committees on Committees" in the House on January 8, 2026, indicating initial procedural steps and committee assignment.

The action history shows subsequent consideration by the Elections, Constitutional Amendments & Intergovernmental Affairs Committee (as of January 15, 2026), signaling the bill’s status as a constitutional amendment measure that would require approval by voters in a statewide referendum before taking effect.

As a constitutional amendment, the bill would require passage by both chambers of the General Assembly and a majority vote of the voters in a statewide election.

Implications and considerations

Constitutional amendments are binding across the state and can restrict or mandate future legislative actions regarding property tax exemptions.

The exact impact depends on the final constitutional language, including which properties qualify for exemptions, the scope of exemptions, and any protections or limitations for taxpayer equity and local government revenue.

If approved by voters, the amendment would become part of the Kentucky Constitution and supersede conflicting statutory provisions regarding exemptions.

If you’d like, I can tailor this summary once the bill’s exact constitutional text is available, or provide a more detailed comparison with existing Kentucky tax exemption statutes and constitutional provisions.