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Bill

HB 285

AN ACT relating to a property tax homestead exemption for disabled veterans.

2026 Regular Session Introduced by Emily Callaway and 4 co-sponsors

Establishes a homestead exemption that lowers a disabled veteran’s primary residence assessed value to reduce property tax bills.

to Appropriations & Revenue (H)
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WeVote Research Nonpartisan
Bill Summary · HB 285

Bill Overview

HB 285 (2026 Regular Session, Kentucky) seeks to modify property tax rules to establish a homestead exemption specifically for disabled veterans. The bill’s stated aim is to provide tax relief to eligible veterans by reducing the assessed value of a veteran’s primary residence for purposes of property tax.

Purpose and Intent

  • Provide targeted property tax relief to disabled veterans on their primary residence.
  • Recognize the service and sacrifice of veterans by offering a financial incentive to reduce ownership costs related to housing.
  • Create a uniform, state-level mechanism to apply an exemption to qualifying properties.

Key Provisions and Changes

  • Establishment of a homestead exemption for disabled veterans, to be applied to the veteran’s primary residence.
  • Eligibility criteria likely include proof of disability status and ownership/use as a homestead, with the exemption applied to the assessed value of the property.
  • The exemption would reduce the taxable value of the home, thereby lowering property tax bills for eligible veterans.
  • Administrative details (such as application process, documentation required, and certification timing) are typically specified to ensure proper eligibility determinations, though exact language is not provided in the available summary.
  • The bill may specify whether the exemption is a fixed amount or a percentage of assessed value, and whether it interacts with other exemptions or tax credit programs.

Who Would Be Affected

  • Primary: Disabled veterans who own and reside in their home within Kentucky and who meet the defined eligibility criteria.
  • Secondary: Local taxing districts and the state Department of Revenue or equivalent tax administration agency responsible for administering homestead exemptions; potential fiscal impact on local property tax revenues.
  • Dependents and spouses may be indirectly affected through changes in household tax bills or ownership status, depending on disability and residency criteria.

Procedural and Timeline Aspects

  • Introduction: January 9, 2026, in the Kentucky House of Representatives.
  • Referral: Sent to the Committee on Committees (H) on January 9, 2026 (a procedural step to assign the bill to a more specific committee).
  • Further committee action: Referred to Appropriations & Revenue (H) on January 16, 2026, indicating potential consideration of fiscal impact and revenue effects before moving to the floor for debate.
  • Next steps (not in the provided history): If advanced, the bill would proceed through additional committee hearings, potential amendments, and floor votes in the House, then likely similar consideration in the Senate, and final passage before any potential gubernatorial signature.

Potential Impacts and Considerations

  • Fiscal impact: The exemption reduces local property tax revenue collected on homesteads of eligible veterans; the bill’s appropriation and revenue implications would be clarified in fiscal notes attached to the Appropriations & Revenue committee review.
  • Administerability: Clear application procedures and proofs of disability and residency are essential to prevent abuse and ensure accurate eligibility determinations.
  • Interaction with existing exemptions: The bill may specify whether the veteran exemption stacks with other homestead exemptions or limitations (e.g., caps on assessment increases, other veteran or disability relief programs).

Note: The summary reflects typical components of a property tax homestead exemption measure and the publicly available action history. For precise language, eligibility criteria, dollar or percentage values, and the fiscal note, refer to the bill’s text and the committee reports as they become available.

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

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