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HB100

HB100: Increase Property Tax Exemption for Homes

Last scannedAug 24, 2026, 10:26 AM

In one sentence

This bill asks voters to change the Kentucky Constitution to raise the property tax exemption on homes from $6,500 to $100,000 and adjust that amount each year.

Increases the maximum value of a home exempt from property taxes to $100,000 for qualifying owners.
Requires the exemption amount to be indexed every year.
Keeps existing rules requiring homeowners to be sixty-five or older or classified as totally disabled under specific programs.
Sets January 1, 2027, as the start date if voters approve the change.
Directs officials to publish details about this vote in newspapers before an election.

Kentucky residents who own and live in their homes permanently.
Homeowners aged sixty-five or older.
Homeowners classified as totally disabled under a program authorized by the U.S. government or any retirement system, provided they receive disability payments.
Local county clerks and assessors who manage property tax records.

This change only applies if voters approve it at the next regular election.
The new exemption amount does not apply until property assessments begin on January 1, 2027.
The text states the amount shall be indexed every year but does not specify exactly how much the $100,000 limit will increase each year.

Plain language

Property Tax Homestead Exemption: A rule that lowers the taxable value of a home for qualifying owners, reducing their yearly tax bill.
Indexed: Adjusted automatically each year as required by this amendment.

Official record

Source attached

AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to property exempt from taxation.