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Bill

HB 105

AN ACT relating to property tax rates for emergency services.

2026 Regular Session Introduced by Emily Callaway and 7 co-sponsors

Kentucky HB 105 adjusts property tax rates for emergency services funding; currently in House committee review with bipartisan sponsorship.

to Local Government (H)
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Bill Summary · HB 105

Legislative bill overview

HB 105 is a Kentucky bill that modifies property tax rates or assessment procedures related to funding for emergency services. The bill was recently introduced in the House and is currently under committee review, with sponsors from both parties indicating potential bipartisan interest in emergency services funding mechanisms.

Why is this important

Property tax rates directly affect homeowners, businesses, and local government budgets. Changes to emergency services funding can impact fire department, ambulance, and rescue service availability and response times across Kentucky communities. This legislation will determine how municipalities finance critical life-safety infrastructure.

Potential points of contention

  • Tax burden distribution: Whether the rate changes disproportionately affect residential versus commercial property owners or rural versus urban areas
  • Local control versus state mandates: Degree to which counties/cities can set their own rates versus compliance with state-imposed structures
  • Adequacy of funding: Whether the proposed rates generate sufficient revenue for emergency services or create budget shortfalls for departments

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

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