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AN ACT proposing to create a new section of the Constitution of Kentucky relating 1
to property exempt from taxation. 2
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 3
Section 1. Are you in favor of providing an additional property tax exemption 4
on the permanent residence of an owner who is veteran, first responder, or the surviving 5
spouse of a veteran or first responder by amending the Constitution of Kentucky to read 6
as stated below? 7
SECTION 2. IT IS PROPOSED THAT A NEW SECTION BE ADDED TO 8
THE CONSTITUTION OF KENTUCKY TO READ AS FOLLOWS: 9
(1) There shall be exempt from taxation: 10
(a) Forty percent of the assessed valuation of real property mai ntained as the 11
permanent residence of the owner who is a veteran of the Armed Forces of the United 12
States and has a one hundred percent service -connected disability adjudicated by the 13
United States Department of Veterans Affairs or its successor; 14
(b) Thirty percent of the assessed valuation of real property maintained as the 15
permanent residence of the owner who served as a first responder in the 16
Commonwealth and is classified as totally disabled as a result of an injury received 17
while in active service or training as a first responder; 18
(c) Twenty percent of the assessed valuation of real property maintained as the 19
permanent residence of the owner who is a veteran with ten or more years of service in 20
the Armed Forces of the United States; and 21
(d) Ten percent of the assessed valuation of real property maintained as the 22
permanent residence of the owner who served as a first responder in the 23
Commonwealth for ten or more years. 24
(2) To qualify for an exemption under this section based on the owner's 25
disability status, the owner shall satisfy the disability requirements and stipulations 26
mandated under Section 170 of this Constitution. 27
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(3) Real property maintained as the permanent residence of the surviving 1
spouse of a veteran or first responder who qualif ied for an exemption under this 2
section prior to his or her death may continue to receive the exemption based on the 3
qualifiers of the veteran or first responder as long as the surviving spouse does not 4
remarry. 5
(4) The General Assembly may by law specify the qualifications necessary for 6
an individual to be considered a veteran, first responder, or surviving spouse for 7
purposes of the exemptions provided in this section. 8
(5) Real property shall not receive more than one exemption under this section, 9
but may receive an exemption under Section 170 of this Constitution if the property 10
qualifies. 11
(6) The exemptions in this section are provided notwithstanding contrary 12
provisions of Sections 171, 172, and 174 of this Constitution. 13
Section 3. This amendment shall be submitted to the voters of the 14
Commonwealth for their ratification or rejection at the time and in the manner provided 15
for under Sections 256 and 257 of the Constitution, KRS 118.415, and under Sections 4 16
and 5 of this Act. 17
Section 4. Notwithstanding any provision of KRS 118.415 to the contrary, the 18
Secretary of State shall cause the question in Section 1 of this Act and the entirety of the 19
proposed amendment to the Constitution of K entucky contained in Section 2 of this Act 20
to be published at least one time in a newspaper of general circulation published in this 21
state, and shall also cause to be published at the same time and in the same manner the 22
fact that the amendment will be submitted to the voters for their acceptance or rejection at 23
the next regular election at which members of the General Assembly are to be voted for. 24
The publication required by this section and KRS 118.415 shall be made no later than the 25
first Tuesday in August preceding the election at which the amendment is to be voted on. 26
Section 5. Notwithstanding any provision of KRS 118.415 to the contrary, not 27
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later than the second Monday after the second Tuesday in August preceding t he next 1
regular election at which members of the General Assembly are to be chosen in a year in 2
which there is not an election for President and Vice President of the United States, or not 3
later than the Thursday after the first Tuesday in September preced ing a regular election 4
in a year in which there is an election for President and Vice President of the United 5
States, the Secretary of State shall certify the complete text of Section 1 of this Act and 6
the entirety of the proposed amendment to the Constitu tion of Kentucky contained in 7
Section 2 of this Act to the county clerk of each county, and the county clerk shall have 8
the entirety of the text and the amendment, as so certified, indicated on the ballots 9
provided to the voters in paper or electronic form as applicable to the voting machines in 10
use in each county or precinct. 11
Section 6. If the exemptions created by the proposed amendment to the 12
Constitution of Kentucky in Section 2 of this Act are ratified by the voters of the 13
Commonwealth, they shall only apply to real property assessed on or after January 1, 14
2028. 15