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UNOFFICIAL COPY 26 RS BR 2021
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AN ACT proposing to create a new section of the Constitution of Kentucky relating 1
to exempting property from taxation. 2
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 3
Section 1. Are you in favor of allowing the General Assembly to provide a 4
property tax exemption for the permanent residence of a veteran with a service -connected 5
disability by amending the Constitution of Kentucky to read as stated below? 6
SECTION 2. IT IS PROPOSED THAT A NEW SECTION BE ADDED TO 7
THE CONSTITUTION OF KENTUCKY TO READ AS FOLLOWS: 8
The General Assembly may provide by law a property tax exemption for the 9
permanent residence of an owner who is a veteran of the Armed Fo rces of the United 10
States with a service-connected disability. If provided, the law shall specify the amount 11
of the exemption, the qualifications for claiming the exemption, and whether the 12
exemption transfers to the veteran's surviving spouse. A permanent residence shall not 13
receive more than one exemption under this section. 14
An exemption created under this section shall not be combined with an 15
exemption under Section 170 of this Constitution, and is notwithstanding provisions of 16
Sections 171, 172, and 174 of this Constitution to the contrary. 17
Section 3. This amendment shall be submitted to the voters of the 18
Commonwealth for their ratification or rejection at the time and in the manner provided 19
for under Sections 256 and 257 of the Constitution, KRS 118.415, and Sections 4 and 5 20
of this Act. 21
Section 4. Notwithstanding any provision of KRS 118.415 to the contrary, the 22
Secretary of State shall cause the entirety of the question in Section 1 of this Act and the 23
entirety of the proposed amendment to the Constitution of Kentucky contained in Section 24
2 of this Act to be published at least one time in a newspaper of general circulation 25
published in this state, and shall also cause to be publishe d at the same time and in the 26
same manner the fact that the amendment will be submitted to the voters for their 27
UNOFFICIAL COPY 26 RS BR 2021
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acceptance or rejection at the next regular election at which members of the General 1
Assembly are to be voted for. The publication required by t his section and KRS 118.415 2
shall be made no later than the first Tuesday in August preceding the election at which 3
the amendment is to be voted on. 4
Section 5. Notwithstanding any provision of KRS 118.415 to the contrary, the 5
Secretary of State, not later than the second Monday after the second Tuesday in August 6
preceding the next regular election at which members of the General Assembly are to be 7
chosen in a year in which there is not an election for President and Vice President of the 8
United States, or not later than the Thursday after the first Tuesday in September 9
preceding a regular election in a year in which there is an election for President and Vice 10
President of the United States, shall certify the entirety of the question in Section 1 of this 11
Act and the entirety of the proposed amendment to the Constitution of Kentucky 12
contained in Section 2 of this Act to the county clerk of each county, and the county clerk 13
shall have the entirety of the question and the amendment, as so certified, indicated on 14
the ballots provided to the voters in paper or electronic form as applicable to the voting 15
machines in use in each county or precinct. 16