Property Valuation Administrators
Kentucky 2025 Regular Session
AN ACT relating to a property tax homestead exemption for disabled veterans. [HB-639]
Create a new section of KRS Chapter 132, relating to state and local property taxes, to establish a new homestead exemption for veterans with a service-connected disability; establish requirements for the exemption; allow the permanent residence of a veteran's surviving spouse to continue to receive the exemption; require the Department of Revenue to prescribe forms and an application process for the exemption; apply the exemption to state, county, city, and special district taxes; allow mobile homes, manufactured houses, recreational homes, and
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Sponsored by: Rep. Emily Callaway
To Appropriations & Revenue (h) on 02/21/2025
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Gettr Kentucky 2025 Regular Session
AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation. [HB-503]
Propose to create a new section of the Constitution of Kentucky to exempt from state and local property taxes real property maintained as the permanent residence of an owner who is an active-duty member or honorably discharged veteran of the United States Armed Forces, the United States Reserve Forces, or the Kentucky National Guard; require the owner to file paperwork with the local assessor to receive the exemption; provide that the exemptions supersede contrary provisions of Sections 170, 171, 172, and 174 of the Constitution of Kentucky; apply
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Sponsored by: Rep. William Lawrence
To Elections, Const. Amendments & Intergovernmental Affairs (h) on 02/21/2025
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Kentucky 2025 Regular Session
AN ACT relating to local government. [HB-450]
Amend KRS 132.380 to require the examination of candidates for the office of property valuation administrator to be offered by the Kentucky Community and Technical College System (KCTCS); require the Department of Revenue to provide KCTCS with examination questions and other relevant examination information; establish the examination period; require KCTCS to work with the department to promulgate administrative regulations for the examination registration and establishment of fees; require KCTCS to provide the Department of Revenue information from
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Sponsored by: Rep. Randall Bridges
To Appropriations & Revenue (h) on 02/14/2025
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Kentucky 2025 Regular Session
AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation. [HB-158]
Propose to create a new section of the Constitution of Kentucky to exempt from taxation a portion of the assessed value of real property maintained as the permanent residence of an owner who is a veteran or first responder; require an owner's disability status to meet the same disability requirements under Section 170 of the Constitution of Kentucky; allow real property maintained as the permanent residence of the surviving spouse of a veteran or first responder to receive an exemption based on the qualifiers of the veteran or first responder prior
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Sponsored by: Rep. Richard White
To Elections, Const. Amendments & Intergovernmental Affairs (h) on 02/04/2025
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Kentucky 2024 Regular Session
AN ACT relating to a property tax installment payment program. [HB-730]
Create a new section in KRS Chapter 134 to establish a quarterly installment payment program; define terms; provide installment payment calculation guidelines; require specific property tax information be sent to the taxpayer through notifications or made accessible through an electronic system; allow an administrative fee up to three percent; disallow two percent discount for early payment of taxes if taxes paid under quarterly installment payment program; prohibit collection of penalties and interest on installment payments; require the Department
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Sponsored by: Rep. Lisa Willner
Introduced In House on 02/26/2024
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Kentucky 2024 Regular Session
AN ACT relating to property valuation administrators. [HB-781]
Amend KRS 132.015 to neutralize gender references.
Sponsored by: Rep. Chris Fugate
Introduced In House on 02/26/2024
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Kentucky 2024 Regular Session
AN ACT relating to the valuation of motor vehicles for property tax purposes and declaring an emergency. [HB-590]
Amend KRS 132.4851 to exempt a portion of the property taxes assessed on motor vehicles for the January 1, 2024, and January 1, 2025, assessment dates; mandate that the Department of Revenue and county clerks work together to establish procedures for refunds; RETROACTIVE; EMERGENCY.
Sponsored by: Rep. Myron Dossett
Introduced In House on 02/20/2024
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Kentucky 2024 Regular Session
AN ACT relating to property valuation administrators, making an appropriation therefor, and declaring an emergency. [HB-577]
Amend KRS 132.590 to find and determine that property valuations administrators are officers whose jurisdiction and duties are coextensive to that of the state within the meaning of Section 246 of the Constitution; update the salary schedule; prohibit PVAs' salaries from exceeding that in the Constitution; provide that certain PVAs who did not receive an eight percent raise and who are still in office shall receive a lump-sum payment of eight percent of the sum they received for the time between the effective date of the Act and July 1, 2022.
Sponsored by: Rep. Jason Petrie
To Appropriations & Revenue (s) on 03/25/2024
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Kentucky 2024 Regular Session
A JOINT RESOLUTION directing the establishment of the Homestead Exemption Task Force. [SJR-138]
Direct the creation of the Homestead Exemption Task Force to study the expansion of the homestead exemption; outline task force duties and members; require the task force to meet monthly during the 2024 Interim and to submit findings and recommendations to the Legislative Research Commission by December 1, 2024; require the executive branch to assist the task force.
Sponsored by: Sen. Gerald Neal
To Appropriations & Revenue (s) on 02/12/2024
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Kentucky 2024 Regular Session
AN ACT relating to agricultural districts. [HB-418]
Amends KRS 262.850 to decrease the minimum number of acres to qualify as an agricultural district from 250 acres to 50 acres, to add cities that are within one mile of the agricultural district to the list of entities to be notified of the proposal, approval, and withdrawal of property from an agricultural district, and to allow a district board of supervisors to consider possible dissolution of an agricultural district if an owner’s withdrawal of property results in the remaining land no longer qualifying as agricultural land.
Sponsored by: Rep. Michael Meredith
Signed By Governor (acts Ch. 136) on 04/09/2024
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Kentucky 2024 Regular Session
AN ACT relating to local government and declaring an emergency. [HB-388]
Creates a new section of KRS Chapter 65 to provide that members of local boards, commissions, committees, and other bodies created by or appointed by consolidated local governments have geographic diversity; amends KRS 67C.103 to require that the election of council members in a consolidated local government be nonpartisan; amends KRS 67C.105 to require that the election of a mayor in a consolidated local government be nonpartisan; amends KRS 67C.111, regarding incorporation and annexation of cities in a county containing a consolidated local government,
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Sponsored by: Rep. Kevin Bratcher
Delivered To Secretary Of State (acts Ch. 181) on 04/12/2024
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Kentucky 2024 Regular Session
AN ACT relating to taxation and declaring an emergency. [SB-21]
Amend KRS 132.810 to remove the requirement that totally disabled persons filing for the homestead exemption apply annually and only require a person to reapply if the disability status of the person changes; create a new section of KRS Chapter 140 to sunset inheritance and estate taxes; repeal KRS 140.130 and 140.140 to conform; EMERGENCY.
Sponsored by: Sen. Stephen Meredith
To Appropriations & Revenue (s) on 01/03/2024
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Kentucky 2023 Regular Session
AN ACT relating to state geographic information. [HB-419]
Amend KRS 132.410 to require a current copy of all digital parcel and tax district data be securely stored with the Commonwealth Office of Technology's geographic information clearinghouse; require the Department of Revenue to coordinate annual updates of the data; allow executive branch employees access the data to perform their duties; restrict digital parcel data and tax data from being redistributed, sold, shared or used for any commercial or unauthorized purposes; amend KRS 42.740 to reduce the number of candidates or lists submitted to the
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Sponsored by: Rep. Ken Fleming
To State & Local Government (s) on 03/14/2023
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Kentucky 2023 Regular Session
AN ACT relating to a property tax installment payment program. [HB-339]
Create a new section in KRS Chapter 134 to establish a quarterly installment payment program; define terms; provide installment payment calculation guidelines; require specific property tax information be sent to the taxpayer through notifications or made accessible through an electronic system; allow an administrative fee up to three percent; disallow two percent discount for early payment of taxes if taxes paid under quarterly installment payment program; prohibit collection of penalties and interest on installment payments; require the Department
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Sponsored by: Rep. Josie Raymond
Introduced In House on 02/16/2023
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Kentucky 2023 Regular Session
AN ACT relating to the valuation of multi-unit rental housing subject to government restriction on use. [HB-333]
Amend KRS 132.010 to add definitions for "government restriction on use," "low-income," and "multi-unit rental housing"; amend KRS 132.191 to allow the valuation of multi-unit rental housing that is subject to government restriction on use to be calculated using specific methods; disallow the inclusion of income tax credits in the methods; require the owner of the multi-unit rental housing to provide notifications and file a form with the property valuation administrator; allow penalty up to $200 for noncompliance; require the Department of Revenue
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Sponsored by: Rep. Jason Nemes
To Appropriations & Revenue (h) on 02/23/2023
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Kentucky 2022 Regular Session
AN ACT relating to the property tax quarterly installment payment program. [HB-699]
Create a new section of KRS Chapter 134 to establish a quarterly installment payment program for real property taxes; provide quarterly installment calculation guidelines; require specific property tax information be sent to the taxpayer through notifications or made accessible through an online system; allow administrative fee up to 3 percent; disallow 2 percent discount for early payment of taxes; prohibit collection of penalties and interest; require Department of Revenue to promulgate administrative regulations; establish penalties for noncompliance;
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Sponsored by: Rep. Joni Jenkins
Introduced In House on 03/01/2022
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Kentucky 2022 Regular Session
AN ACT relating to the property tax monthly installment payment program. [HB-543]
Create a new section in KRS Chapter 134 to establish an installment payment program; define terms; provide installment payment calculation guidelines; require specific property tax information be sent to the taxpayer through notifications or made accessible through an electronic system; allow an administrative fee up to three percent; disallow two percent discount for early payment of taxes; prohibit collection of penalties and interest on installment payments; require the Department of Revenue to promulgate administrative regulations; establish
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Sponsored by: Rep. Lisa Willner
Introduced In House on 02/22/2022
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Kentucky 2022 Regular Session
AN ACT relating to property assessments. [HB-260]
Amend KRS 132.191 to expand the requirements for using the income approach and sales comparison approach in the valuation of property; establish additional requirements for the appraisal of real property; amend KRS 133.120 to change the qualifications of taxpayer representatives who receive compensation for appealing property assessments.
Sponsored by: Rep. Chris Freeland
To Transportation (s) on 03/22/2022
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Kentucky 2022 Regular Session
AN ACT relating to the valuation of motor vehicles for property tax purposes and declaring an emergency. [HB-6]
Amend KRS 132.485 to require the average trade-in value and not the rough trade-in value or clean trade-in value be used as the standard value of a motor vehicle for property tax purposes; grant tax refunds for tax overpayments; require posting of the tax refund information; apply to motor vehicles assessed or after January 1, 2022; RETROACTIVE; EMERGENCY.
Sponsored by: Rep. Suzanne Miles
Signed By Governor (acts Ch. 13) on 03/10/2022
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Kentucky 2022 Regular Session
AN ACT relating to assessment of motor vehicles for property tax purposes and declaring an emergency. [HB-261]
Amend KRS 132.485 to establish requirements for assessing personal motor vehicles for property tax purposes for the January 1, 2022, and January 1, 2023, assessment dates; allow refunds; require posting of refund information on Web sites; establish requirements for assessing motor vehicles for property tax purposes when the standard manual valuation exceeds six percent of the immediately preceding year's standard manual valuation for assessment dates beginning on or after January 1, 2024; EMERGENCY.
Sponsored by: Rep. Regina Huff
Introduced In House on 01/10/2022