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Bill

SB 186

AN ACT relating to the levy of an ad valorem tax rate.

2025 Regular Session

Kentucky SB 186 modifies ad valorem tax rate levy procedures; current status limits full impact assessment pending committee review and bill text details.

to Appropriations & Revenue (S)
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Bill Summary · SB 186

Legislative bill overview

SB 186 is a Kentucky bill introduced in February 2025 that relates to ad valorem tax rate levies. The bill is currently in the Senate Appropriations & Revenue Committee. Without access to the full bill text, the specific provisions—whether raising, lowering, or modifying property tax rates—cannot be determined from the available information.

Why is this important

Ad valorem taxes (property taxes based on assessed value) are a major revenue source for Kentucky counties, schools, and municipalities. Changes to tax rates directly affect homeowners, businesses, and local government budgets, making this legislation potentially consequential for both taxpayers and public service funding.

Potential points of contention

  • Tax burden impact: Whether the bill increases or decreases tax obligations for residential property owners, businesses, or agricultural land
  • Local government funding: How changes to ad valorem tax rates affect school districts and county services that depend on this revenue
  • Assessment methodology: Whether the bill modifies how properties are valued or taxed, potentially benefiting certain property classes over others

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

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