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Bill Summary · SB 146

Overview

SB 146 (2026 Regular Session, Kentucky) relates to filings with the county clerk and accompanying taxes, fees, and procedures. The bill makes broad updates to filing fees, earmarks portions of certain fees to an affordable housing trust fund, reorganizes fund handling in certain government structures, and adjusts several probate, will, name-change, and other clerking-related provisions. It also introduces a framework for permanent storage funding for records and requires annual reporting.

Main purpose and intent

  • Modernize and codify filing fees and related taxes collected by county clerks for a wide range of instruments and services.
  • Create dedicated funding streams for affordable housing and for permanent storage/recordkeeping enhancements.
  • Clarify and adjust procedural timelines and duties for probate, wills, name changes, and related court and clerk actions.
  • Enhance record retention, digitization, and access to public records, with ongoing reporting to legislators.

Key provisions and changes

Section 1: Amended KRS 64.012 (county clerk filing fees)

  • Reorganizes and enumerates the recording/filing fee schedule for numerous instruments, including:
    • Deeds, deeds of trust, powers of attorney, lien notices, lis pendens, mechanic’s liens, assumed names, IRS notices, city/land use documents, wills, court-ordered name changes, and more.
    • Standard base rate: $33 for items not exceeding five pages; $3 for each additional page; $4 for additional references to the same instrument.
    • Specific items have fixed rates (e.g., security interests on certificates of title: $12; filing releases of collateral: $5; recording plats/maps: $40 per page; marriage licenses and related services: $26.50, etc.).
  • Subsection (1)(a)(1) details a long list of items that carry the base fee structure; the following items feature varying rates (e.g., land records, liens, IRS notices, mortgages, bonds, licenses, etc.).
  • Subsection (1)(2) directs how the $33 fee is split:
    • $27 retained by the county clerk.
    • $6 paid to the affordable housing trust fund (KRS 198A.710), remitted quarterly with a summary report to the Kentucky Housing Corporation.
  • Subsection (1)(3)–(1)(4) provides a reimbursement for storage-related services and sets streamlined processes for funds in counties with urban-county, charter, or unified governments, including:
    • Per-month accumulation, dedicated funds, and use restrictions for storage equipment, hardware, software, personnel, cloud storage, and cybersecurity.
    • Annual reporting by county fiscal courts/urban-county governments to the Legislative Research Commission by July 1.
  • Subsection (1)(3)(c)–(1)(4) contains parallel provisions for counties with consolidated local governments, with similar perpetual funds and reporting requirements.

Section 2: Amended KRS 142.010 (taxes paid with filings)

  • Establishes or adjusts taxes on:
    • Marriage licenses: $4.50.
    • Power of attorney to convey property: $4.
    • Mortgage/financing statement and notes of security interests: $4.
    • Conveyance of real property: $4.
    • Lien/conveyance of coal, oil, gas, or mineral rights: $4.
    • Will recordings: $4.
  • Taxes are collected by the county clerk as a prerequisite to license issuance or original filing; only the original instrument subject to tax is taxed (no tax on subsequent assignments or releases of liens).
  • Taxes are remitted monthly to the Department of Revenue with a summary form.
  • Penalties and interest apply for late payment; civil penalties apply for violations.
  • One portion of the tax receipts funds the Department for Libraries and Archives for public-record preservation grants; 90% of that portion is earmarked for county clerk grants, with the remainder (if insufficient county applications) potentially used by other agencies.

Section 3: Amended KRS 394.300 (wills)

  • Will records: original wills remain in the county clerk’s office with exceptions (subpoena, or other specified conditions).
  • Beginning Jan 1, 2027, original wills returned to the designated person no earlier than two years after recording.
  • Wills recorded between 1978 and 2027 may be destroyed or returned after 10 years, with further limitations based on notices under KRS 394.240.
  • Provisions for cross-county probate recording and required copies for other counties.

Section 4: Amended KRS 395.015 (probate applications)

  • Revisions to the information required in applications for appointment (estate administration), including heirs’ names/addresses, death date, estate value, debts, and related provisions.
  • If the decedent died testate, the will must be presented and collected fees/taxes split between the court and county clerk as part of probate processing.
  • Notice requirements to surviving spouse and heirs; agent service for nonresident applicants.

Section 5: Amended KRS 401.040 (name changes)

  • Clerks certify and forward court-ordered name-change records.
  • Clerks maintain an alphabetical index for name changes with references to the prior and new names.

Section 6: Amended KRS 395.160 (removal of personal representatives)

  • Clarifies grounds for removal of a personal representative and associated notice requirements.
  • Requires accounting settlement and transfer of estate to successor.

Who is affected

  • County clerks and their offices (primary administrators of filings and recording).
  • County governments and urban-county consolidations (funds handling and reporting requirements).
  • Kentucky residents and entities filing documents (deeds, liens, mortgages, wills, name changes, licenses, and other instruments).
  • The Department of Revenue (tax collection and reporting).
  • The Department for Libraries and Archives (allocation of grant funds from the tax revenue).
  • Kentucky Housing Corporation (administration and submission of reports related to the affordable housing trust fund).

Procedural and timeline aspects

  • Effective dates indicated by program language:
    • Wills: new two-year return rule begins January 1, 2027.
    • Other sections reference ongoing administration and annual reporting deadlines (e.g., July 1 annually for storage fund reports).
  • Annual reporting obligations to Legislative Research Commission by county fiscal courts/urban-county governments and, in consolidated counties, to the consolidated government and LRC.
  • Monthly remittance of taxes to the Department of Revenue, with required form submissions.
  • Allocation rules ensure dedicated use of funds for equipment, software, personnel, cloud storage, and cybersecurity for permanent record storage.
  • New or revised processes for probate, name-change, and other clerking functions, including cross-county will recording practices.

Potential impact and considerations

  • Increases and redistributions of recording/filing fees, with a dedicated portion funding affordable housing.
  • Strong emphasis on digitization, cybersecurity, and long-term storage of public records.
  • Additional ongoing reporting burdens on counties but with dedicated fund control for clerk-related storage needs.
  • Changes to probate and will handling may affect timing of will returns and destruction/retention windows.
  • Public access to records may be affected by revised retention and destruction schedules.

If you’d like, I can provide a plain-language side-by-side comparison of current law vs. SB 146 for a quick reference, or a section-by-section quick read with bullet-point takeaways.

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

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