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Bill

Bill

HB 159

AN ACT relating to the collection of delinquent tax bills.

2025 Regular Session

Kentucky bill HB 159 modifies delinquent tax collection procedures to strengthen state and local revenue recovery mechanisms.

to Appropriations & Revenue (H)
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WeVote Research Nonpartisan
Bill Summary · HB 159

Legislative bill overview

HB 159 is a Kentucky bill currently in committee that addresses the collection of delinquent tax bills. While the bill's specific provisions are not publicly detailed in the information provided, it appears designed to modify or improve Kentucky's mechanisms for collecting unpaid taxes.

Why is this important

Delinquent tax collection directly affects state and local government revenues needed for schools, infrastructure, and public services. Efficient collection systems can reduce the tax burden on compliant taxpayers and improve fiscal stability for municipalities and the state.

Potential points of contention

  • Enforcement methods: Proposed collection tactics (wage garnishment, liens, property seizure) may face opposition from taxpayer advocates concerned about fairness to low-income residents
  • Local vs. state authority: Questions about how collection responsibilities are divided between state and local tax officials, and funding for enforcement
  • Statute of limitations: Disputes over how far back delinquent taxes can be pursued and whether existing deadlines should be extended

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

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