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SB 91

AN ACT relating to standardizing real property tax bills.

2026 Regular Session Introduced by Don Douglas and 3 co-sponsors

SB 91 standardizes Kentucky real property tax bills for uniform format, calculations, itemized charges, exemptions, and payment details to improve clarity for taxpayers.

to Committee on Committees (S)
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Bill Summary · SB 91

Summary of SB 91 (2026 Regular Session, Kentucky)

Purpose and intent

  • SB 91 seeks to standardize real property tax bills in Kentucky. The bill is designed to create uniformity in how real property tax obligations are calculated, displayed, and communicated to property owners, with the goal of improving clarity and reducing confusion for taxpayers.

Key provisions and changes

  • Standardized bill format: The legislation would establish a uniform structure and formatting for real property tax bills statewide. This includes consistent headings, line items, and presentation of charges to taxpayers.
  • Consistent tax calculations: The bill aims to align the calculation components shown on tax bills, potentially standardizing the way assessed value, tax rates, exemptions, special assessments, and penalties are computed and disclosed.
  • Display of charges: Real property tax bills would consistently itemize principal tax, any local option taxes, school district taxes, county taxes, fire district or special district levies, and other authorized assessments.
  • Disclosure of millage rates and rates history: Tax bills would be required to clearly show the applicable millage rates alongside the tax amounts and provide accessible historical rate information to help taxpayers understand changes over time.
  • Exemptions and credits: The bill would mandate clear presentation of any exemptions, reductions, or credits applied to the tax bill, including eligibility criteria where feasible.
  • Payment and delinquency information: Standardized sections would outline payment deadlines, accepted payment methods, late-payment penalties, interest, and consequences of nonpayment in a uniform manner.
  • Administrative coordination: The act would likely authorize or require state agencies, including the Department of Revenue and local fiscal courts or assessors, to adopt procedures and forms that conform to the standardized format.

Who would be affected

  • Property owners: Individuals and entities that pay real property taxes would receive more uniform and transparent bills, facilitating understanding of the amounts due.
  • Local taxing districts: Cities, counties, school districts, fire districts, and other local authorities that levy property taxes would need to align their billable items with the standardized format.
  • Taxing and assessing officials: County clerks, property valuers, assessors, and treasurers responsible for generating and mailing tax bills would implement the standardized forms and calculation disclosures.
  • State agencies: The Department of Revenue and other state administrative bodies would coordinate on standardized procedures and provide guidance or templates.

Procedural and timeline aspects

  • Introduction and referral: SB 91 was introduced in the Kentucky Senate on January 8, 2026, and referred to the Committee on Committees (S) for assignment and initial consideration.
  • Next steps (typical path): If advanced, the bill would move to appropriate standing committees for hearings, potential amendments, and a vote. Following committee approval, it would proceed to the full Senate, then to the House of Representatives (and potentially conference committees) before final passage and signature by the governor.
  • Effective date: The text provided does not specify an effective date; if enacted, the bill would typically include an implementation timeline (often a date in the subsequent fiscal year or upon regulatory adoption) for local jurisdictions to begin issuing standardized bills.

Practical considerations and potential impact

  • Taxpayer clarity: Standardized tax bills may reduce misunderstandings about what taxes are being charged and why certain amounts appear, aiding compliance and reducing disputes.
  • Local administration burden: Local offices may incur short-term administrative costs to adjust forms, update systems, and train staff to comply with the new standard.
  • Intergovernmental coordination: Successful implementation depends on alignment between state guidance and local taxing authorities to ensure uniformity across jurisdictions.

Note: This summary reflects the information available from the bill’s introductory action history. If the bill is amended, additional provisions, exceptions, or timelines may be added in committee and floor debates.

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

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