AN ACT relating to revenues for the provision of emergency services.

UNOFFICIAL COPY 26 RS BR 2117
Page 1 of 24
XXXX 2/10/2026 11:14 AM Jacketed
AN ACT relating to revenues for the provision of emergency services. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
Section 1. KRS 75.040 is amended to read as follows: 3
(1) [(a) ]Upon the creation of a fire protection district or a volunteer fire department 4
district as provided in KRS 75.010 to 75.031, the board of trustees established 5
under KRS 75.031 may [of a district are authorized to] establish and operate a fire 6
department and emergency ambulance service as provided in subsection (7)[(6)] of 7
this section. 8
(2) (a) The board of trustees established under KRS 75.031 may [and to] levy a tax 9
upon the property in the district. Property that may be taxed includes property 10
within cities in a fire protection district or a volunteer fire department district: 11
1. As provided by KRS 75.022; or 12
2. Within the metes and bounds of a city that does not maintain a regular 13
fire department as defined by KRS 95.010(3)(b). 14
The property taxed shall be subject to county tax, and except as provided in 15
Section 2 of this Act, the tax levied by the district shall not exceed ten cents 16
($0.10) per one hundred dollars ($100) of valuation as assessed for county 17
taxes, for the purpose of defraying the expenses of the establishment, 18
maintenance, and operation of the fire department or to make contracts for fire 19
protection for the districts as provided in KRS 75.050. The rate set in this 20
subsection shall not be subject to [apply, notwithstanding the provisions of] 21
KRS 132.023. 22
(b) Except as provided in Section 2 of this Act, a fire protection district or a 23
volunteer fire d epartment district that establishes and operates an emergency 24
ambulance service and is the primary service provider in the district may levy 25
a tax upon the property in the district not to exceed twenty cents ($0.20) per 26
one hundred dollars ($100) of valuat ion as assessed for county taxes, for the 27
UNOFFICIAL COPY 26 RS BR 2117
Page 2 of 24
XXXX 2/10/2026 11:14 AM Jacketed
purpose of defraying the expenses of the establishment, maintenance, and 1
operation of the fire department and emergency ambulance service or to make 2
contracts for fire protection for the districts as provided in KR S 75.050. The 3
rate set in this subsection shall not be subject to [apply, notwithstanding the 4
provisions of] KRS 132.023. 5
(3)[(2)] The establishment, maintenance, and operation of a fire protection district or 6
volunteer fire department district shall includ e, but not be limited to, the following 7
activities: 8
(a) Acquisition and maintenance of adequate fire protection facilities; 9
(b) Acquisition and maintenance of adequate firefighting equipment; 10
(c) Recruitment, training, and supervision of firefighters; 11
(d) Control and extinguishment of fires; 12
(e) Prevention of fires; 13
(f) Conducting fire safety activities; 14
(g) Payment of compensation to firefighters and providing the necessary support 15
and supervisory personnel; 16
(h) Payment for reasonable benefits or a nominal fee to volunteer firefighters 17
when benefits and fees do not constitute wages or salaries under KRS Chapter 18
337 and are not taxable as income to the volunteer firefighters under 19
Kentucky or federal income tax laws; and 20
(i) The use of fire protection distri ct equipment for activities which are for a 21
public purpose and which do not materially diminish the value of the 22
equipment. 23
(4)[(3)] The property valuation administrator of the county or counties involved, with 24
the cooperation of the board of trustees, shall note on the tax rolls the taxpayers and 25
valuation of the property subject to such assessment. The county clerk shall 26
compute the tax on the regular state and county tax bills in such manner as may be 27
UNOFFICIAL COPY 26 RS BR 2117
Page 3 of 24
XXXX 2/10/2026 11:14 AM Jacketed
directed by regulation of the Department of Revenue. 1
(5)[(4)] Such taxes shall be subject to the same delinquency date, discounts, penalties, 2
and interest as are applied to the collection of ad valorem taxes and shall be 3
collected by the sheriff of the county or counties involved and accounted for to the 4
treasurer of the district. The sheriff shall be entitled to a fee of one percent (1%) of 5
the amount collected by him or her. 6
(6)[(5)] Nothing contained in this subsection shall be construed to prevent the trustees 7
of a fire protection district located in a ci ty or county which provides emergency 8
ambulance service from using funds derived from taxes for the purpose of 9
providing supplemental emergency medical services so long as the mayor of the 10
city or the county judge/executive of the county, as appropriate, c ertifies to the 11
trustees in writing that supplemental emergency medical services are reasonably 12
required in the public interest. For the purposes of this subsection, "supplemental 13
emergency medical services" may include EMT, EMT -D, and paramedic services 14
rendered at the scene of an emergent accident or illness until an emergency 15
ambulance can arrive at the scene. 16
(7)[(6)] The board of trustees of a[ those] fire protection district[districts] or volunteer 17
fire department district,[districts whose districts] or a portion [portions] thereof, 18
that does [do] not receive emergency ambulance services from an emergency 19
ambulance service district , or[,] whose district is[districts are] not being served by 20
an emergency ambulance service operated or contracted by a city or county 21
government, may develop, maintain, and operate or contract for an emergency 22
ambulance service as part of any fire department created pursuant to this chapter. 23
No taxes levied pursuant to subsection (2)[(1)] of this section shall be used to 24
develop, maintain, operate, or contract for an emergency ambulance service until 25
the tax year following the year the board of trustees of the district 26
authorizes[authorize] the establishment of the emergency ambulance service. 27
UNOFFICIAL COPY 26 RS BR 2117
Page 4 of 24
XXXX 2/10/2026 11:14 AM Jacketed
SECTION 2. A NEW SECTION OF KRS CHAPTER 75 IS CREATED TO 1
READ AS FOLLOWS: 2
(1) The board of trustees of a fire protection district or a volunteer fire department 3
district may exceed the maximum tax rate established i n Section 1 of this Act if 4
the requirements of this section are satisfied. 5
(2) (a) The board of trustees of a fire protection district or a volunteer fire 6
department district proposing to levy a tax rate that exceeds both the 7
maximum tax rate established in Section 1 of this Act and the rate levied for 8
the immediately preceding calendar year shall hold a public hearing within 9
thirty (30) days of proposing the levy to hear comments from the public 10
regarding the proposed tax rate. The hearing shall be open to the public, 11
and all persons desiring to be heard shall be given an opportunity to present 12
oral testimony. 13
(b) Notification of the public hearing shall be advertised for two (2) consecutive 14
weeks in a newspaper pursuant to KRS Chapter 424 and on the websit e of 15
the fire protection district or volunteer fire department district. If the district 16
does not have a website, the notification shall be advertised on the website 17
of the local government in which the fire protection district or volunteer fire 18
department district is located. The notification shall provide: 19
1. The tax rate levied for the immediately preceding calendar year, and 20
the revenue produced by that rate; 21
2. The tax rate proposed for the current calendar year and the revenue 22
expected to be produced by that rate; 23
3. A time and place for the public hearing; 24
4. The purpose of the public hearing; 25
5. The purpose of the tax rate increase, which shall be related to 26
protecting life and property by: 27
UNOFFICIAL COPY 26 RS BR 2117
Page 5 of 24
XXXX 2/10/2026 11:14 AM Jacketed
a. Responding to fires; 1
b. Conducting fire prevention education; or 2
c. Providing emergency medical or rescue services to the 3
community; and 4
6. A statement to the effect that the General Assembly has required 5
publication of the advertisement and the information contained 6
therein. 7
(c) If the board of trustees of a fire protection district or a volunteer fire 8
department district fails to comply with the public hearing requirements in 9
this subsection, the proposed tax rate shall not go into effect and the tax rate 10
from the immediately preceding calendar year shall be levied. 11
(d) The rates set in this subsection shall not be subject to KRS 132.023. 12
(e) Except for the rate initially levied upon the creation of the fire protection 13
district or volunteer fire department district, any increase of the total tax 14
shall not exceed the tax rate levied for the immediately preceding calendar 15
year by more than two cents ($0.02) per one hundred dollars ($100) of 16
assessed valuation. 17
(3) In addition to the hearing and notification requirements in subsectio n (2) of this 18
section, any increase of the total tax that is proposed to be levied shall be subject 19
to recall as provided in subsections (4) to (6) of this section. 20
(4) (a) The portion of the tax rate that is in excess of the rate levied for the 21
immediately preceding calendar year shall go into effect forty -five (45) days 22
after its passage by the board of trustees. 23
(b) During the same forty -five (45) day time period provided by paragraph (a) 24
of this subsection, any three (3) qualified voters who reside in t he fire 25
protection district or volunteer fire department district, may commence 26
petition proceedings to protest the increase in the tax rate by filing an 27
UNOFFICIAL COPY 26 RS BR 2117
Page 6 of 24
XXXX 2/10/2026 11:14 AM Jacketed
affidavit with the county clerk, which states: 1
1. The three (3) qualified voters constitute the member s of the petition 2
committee; 3
2. The petition committee will be responsible for circulating the petition; 4
3. The petition committee will file the petition in the proper form within 5
the same forty -five (45) day time period provided by paragraph (a) of 6
this subsection; 7
4. The names and addresses of the petition committee members; 8
5. The address to which all notices to the committee are to be sent; and 9
6. Whether or not the petition committee is willing to incur all of the 10
expenses associated with the electroni c petition signatures. If the 11
petition committee is not willing to incur all of the expenses, then 12
electronic petition signatures shall not be allowed for the petition. 13
(c) Upon receipt of the affidavit, the county clerk shall immediately: 14
1. Notify the pe tition committee of all statutory requirements for the 15
filing of a valid petition under this section; 16
2. Notify the petition committee that the county clerk will publish a 17
notice identifying the tax levy being challenged and providing the 18
names and address es of the petition committee in a newspaper of 19
general circulation within the county if: 20
a. There is a newspaper within the county in which to publish the 21
notice; and 22
b. The petition committee remits an amount equal to the cost of 23
publishing the notice det ermined in accordance with KRS 24
424.160 at the time of filing the affidavit. 25
If the petition committee elects to have the notice published, the 26
county clerk shall publish the notice within five (5) days of receipt of 27
UNOFFICIAL COPY 26 RS BR 2117
Page 7 of 24
XXXX 2/10/2026 11:14 AM Jacketed
the affidavit; and 1
3. Deliver a copy of the affidavit to the board of trustees of the fire 2
protection district or volunteer fire department district proposing to 3
levy the tax. 4
(d) The petition shall meet the following requirements: 5
1. All papers of the petition shall be substantially uniform in size and 6
style and shall be assembled in one (1) instrument for filing; 7
2. Each sheet of the petition may contain the names of voters from more 8
than one (1) voting precinct; 9
3. Each nonelectronic petition signature shall be executed in ink or 10
indelible pencil; 11
4. Each electronic petition signature shall comply with the requirements 12
of the Uniform Electronic Transactions Act, KRS 369.101 to 369.120; 13
5. Each petition signature shall be followed by t he printed name, street 14
address, birth month, and birth year of the person signing; and 15
6. a. The petition shall be signed by a number of registered and 16
qualified voters who reside in the fire protection district or 17
volunteer fire department district equal to at least ten percent 18
(10%) of the total number of votes cast in the last preceding 19
presidential election. 20
b. Electronic petition signatures shall be included in determining 21
whether the required number of petition signatures has been 22
obtained when: 23
i. The expenses associated with the electronic petition 24
signatures have been incurred in accordance with 25
paragraph (b)6. of this subsection; and 26
ii. The electronic petition signatures comply with the 27
UNOFFICIAL COPY 26 RS BR 2117
Page 8 of 24
XXXX 2/10/2026 11:14 AM Jacketed
requirements of this subsection. 1
c. The inclusion of an invalid petition signature on a page shall not 2
invalidate the entire page of the petition, but shall instead result 3
in the invalid petition signature being stricken and not counted. 4
(e) Upon the filing of the petition with the county clerk, the measure passed by 5
the board of trustees levying the increased tax rate shall be suspended from 6
going into effect until after the election referred to in subsection (5) of this 7
section is held, or until the petition is finally determined to be insufficient 8
and no further action may be taken pursuant to paragraph (i) of this 9
subsection. 10
(f) The county clerk shall immediately notify the chair of the board of trustees 11
that the petition has been received and shall, within thirty (30) days of the 12
receipt of the petition, make a determination of whether the petition 13
contains enough signatures of qualified voters to place the measure levying 14
the tax rate before those persons eligible to vote for elective offices of the 15
members of the board of trustees in the elections held under KRS 75.031. 16
(g) If the county clerk finds the petition to be sufficient, the clerk shall certify to 17
the petition committee and the board of trustees within the thirty (30) day 18
period provided for in paragraph (f) of this subsection that the petition is 19
properly presented and in compliance with this section, and that the 20
measure of the board of trustees levying the tax rate will be placed before 21
those persons eligible to vote for elective offices of the members of the board 22
of trustees in the elections held under KRS 75.031. 23
(h) If the county clerk finds the petition to be insufficient, the clerk shall, within 24
the thirty (30) day period provided for in paragraph (f) of this subsection 25
notify, in writing, the petition committee and the board of trustees of the 26
specific deficiencies found. Notification shall be sent by certified mail and 27
UNOFFICIAL COPY 26 RS BR 2117
Page 9 of 24
XXXX 2/10/2026 11:14 AM Jacketed
shall be published at least one (1) time in a newspaper of general 1
circulation within the county containing the fire protection district or 2
volunteer fire department district. If there is not a newspaper within the 3
county in which to publish the notification, then the notification shall be 4
posted at the courthouse door. 5
(i) A final determination of the sufficiency of a petition shall be subject to final 6
review by the Circuit Court of the county in which the fire protection district 7
or volunteer fire department district is located, and shall be limited to the 8
validity of the county clerk's determination. Any petition challenging the 9
county clerk's final determination shall be filed within ten (10) days of the 10
issuance of the county clerk's final determination. 11
(j) The board of trustees may cause the cancellation of the election by 12
reconsidering and amending the measure levying the tax rate to a rate equal 13
to or lower than the previous year's rate. The action by the board of trustees 14
shall be valid only if taken within fifteen (15) days following the date the 15
county clerk finds the petition to be sufficient. 16
(5) (a) If an election is necessary under subsection (4) of this section: 17
1. The board of trustees shall cause to be submitted to those persons 18
eligible to vote for elective offices of the members of the board of 19
trustees in the elections held under KRS 75.031 the question as to 20
whether the property tax rate shall be levied; 21
2. This question shall be advertised in accordance with KRS 424.120 and 22
shall be advertised at least thirty (30) days prior to the election held to 23
elect the elective offices of members of the board of trustees under 24
KRS 75.031. The question shall also appear on the website of the fire 25
protection district or volunteer fire department district. If the district 26
does not have a website, the notification shall be advertised on the 27
UNOFFICIAL COPY 26 RS BR 2117
Page 10 of 24
XXXX 2/10/2026 11:14 AM Jacketed
website of the local government in which the fire protection district or 1
volunteer fire department district is located; 2
3. The vote shall occur at the election held to elect the elective offices of 3
members of the board of trustees under KRS 75.031 on the fourth 4
Saturday of June; 5
4. The board of trustees shall ensure that the ballots are sec ure and are 6
counted and retained by two (2) or more persons who shall count and 7
report the results to the chair of the board of trustees; and 8
5. All ballots and other materials pertinent to the election shall be 9
retained by the board of trustees for twenty -two (22) months after the 10
election day, after which time they shall be destroyed in a manner to 11
render them unreadable by the board of trustees if no contest or 12
recount action has been filed. The board of trustees shall, by bylaw, 13
establish methods for contests and recount actions. 14
(b) In an election held under paragraph (a) of this subsection, the question 15
shall be framed to ask whether the persons eligible to vote for elective 16
offices of the members of the board of trustees in the elections held under 17
KRS 75.031 are for the levy of the property tax rate. If a majority of the 18
votes cast upon the question oppose its passage, the measure of the board of 19
trustees levying the tax rate shall not go into effect. If a majority of the votes 20
cast upon the question favor its passage, the measure shall become effective. 21
(c) If the measure of the board of trustees levying the tax rate fails to pass 22
pursuant to an election held under paragraph (a) of this subsection, the 23
property tax rate from the previous year shall be levied without further 24
approval by the board of trustees. 25
(d) Local, state, and federal tax dollars shall not be used to advocate, in partial 26
terms, for or against any public question that appears on the ballot under 27
UNOFFICIAL COPY 26 RS BR 2117
Page 11 of 24
XXXX 2/10/2026 11:14 AM Jacketed
this subsection. For purposes of this paragraph, "local" means and 1
includes any city, county, urban -county government, consolidated local 2
government, unified local government, charter county, or special district. 3
(6) Notwithstanding any statutory provision to the contrary, if a board of trustees of a 4
fire protection district or volunteer fire department d istrict has not established a 5
final tax rate as of September 15 due to the recall provisions of this section: 6
(a) Regular tax bills shall be prepared as required in KRS 132.017 and 133.220 7
for all districts having a tax rate established by that date; and 8
(b) A second set of bills shall be prepared and collected in the regular manner 9
in accordance with KRS Chapter 132 upon establishment of the final tax 10
rate by the district. 11
(7) If a second billing is necessary, the collection period shall be extended to conform 12
with the second billing date. 13
(8) All costs associated with the second billing shall be paid by the fire protection 14
district or volunteer fire department district. 15
Section 3. KRS 75A.050 is amended to read as follows: 16
(1) (a) Upon the creation of a district, the board of trustees of a district may[are 17
authorized to] provide fire services, emergency medical services subject to 18
KRS Chapter 311A, or rescue services pursuant to KRS Chapter 39F, as 19
provided in paragraph (c) of this subsection [, and to levy a tax upon the 20
property in the district]. 21
(b) The board may levy a tax upon the property in the district. The property 22
taxed shall be subject to county tax, and the tax levied by the board upon 23
creation of the district shall be approved by the county fiscal court, 24
consolidated local government, charter county government, or unified local 25
government having jurisdiction over the district at the time of passage of the 26
ordinance creating the district. Except as provided in S ection 4 of this Act, 27
UNOFFICIAL COPY 26 RS BR 2117
Page 12 of 24
XXXX 2/10/2026 11:14 AM Jacketed
the tax shall not exceed ten cents ($0.10) per one hundred dollars ($100) of 1
valuation as assessed for county taxes, for the purpose of defraying the 2
expenses for the provision of fire services or rescue services. The rate set in 3
this subsection shall not be subject to [apply, notwithstanding the provisions 4
of] KRS 132.023. 5
(c) The district that establishes and operates an emergency ambulance service and 6
is the primary service provider in the district may levy a tax upon the property 7
in the district. The tax to be levied shall be proposed by the board, shall be 8
approved by the county fiscal court, consolidated local government, charter 9
county government, or unified local government having jurisdiction over the 10
district, and except as pro vided in Section 4 of this Act, the tax shall not 11
exceed twenty cents ($0.20) per one hundred dollars ($100) of valuation as 12
assessed for county taxes, for the purpose of defraying the expenses of the 13
provision of fire services, emergency medical services, or rescue service, or to 14
make contracts for fire protection for the districts as provided in KRS 75.050. 15
The rate set in this subsection shall not be subject to [apply, notwithstanding] 16
KRS 132.023. 17
(d) [1. ]Except for the rate initially levied upon the cr eation of the district, 18
any increase of the total tax [ levy beyond the rate initially approved by the 19
board and authorized by the county fiscal court, consolidated local 20
government, charter county government, or unified local government] shall 21
not exceed t he tax rate levied for the immediately preceding calendar year 22
by more than two cents ($0.02) per one hundred dollars ($100) of assessed 23
valuation. 24
(e) The rates set in this subsection shall not be subject to KRS 132.023[. Any increase 25
in excess of the ann ual compensating rate for the consolidated emergency services 26
district shall require the approval of the county fiscal court, consolidated local 27
UNOFFICIAL COPY 26 RS BR 2117
Page 13 of 24
XXXX 2/10/2026 11:14 AM Jacketed
government, charter county government, or unified local government having 1
jurisdiction over the district. If at any time an election resulting from a recall 2
petition pursuant to KRS 132.017 is required, the question shall be presented to all 3
voters in every precinct for which any part of the precinct is served by the district 4
subject to the recall petition]. 5
(2)[2.] If two (2) or more established consolidated emergency services merge to 6
create a new consolidated emergency services district, as authorized in this chapter, 7
the initial tax to be levied, as proposed by the board, shall be approved by the 8
county fiscal c ourt, consolidated local government, charter county government, or 9
unified local government having jurisdiction over the district, and the initial tax 10
levied shall not exceed the highest tax rate currently levied by one (1) of the 11
merging districts. Any in crease to the initial tax rate shall be subject to KRS 12
132.023. Any increase in excess of the annual compensating rate for the 13
consolidated emergency services district shall require the approval of the county 14
fiscal court, consolidated local government, ch arter county government, or unified 15
local government having jurisdiction over the district. If at any time an election 16
resulting from a recall petition pursuant to KRS 132.017 is required, the question 17
shall be presented to all voters in every precinct for which any part of the district 18
serves. 19
(3)[(2)] The property valuation administrator of the county in which the district is 20
created, with the cooperation of the board, shall note on the tax rolls the taxpayers 21
and valuation of the property subject to such assessment. The county clerk shall 22
compute the tax on the regular state and county tax bills in such manner as may be 23
directed by regulation of the Department of Revenue. 24
(4)[(3)] These taxes shall be subject to the same delinquency date, discounts, 25
penalties, and interest as are applied to the collection of ad valorem taxes and shall 26
be collected by the sheriff of the county involved and accounted for to the treasurer 27
UNOFFICIAL COPY 26 RS BR 2117
Page 14 of 24
XXXX 2/10/2026 11:14 AM Jacketed
of the district. The sheriff shall be entitled to a fee of the amount collected by him 1
or her. The fiscal court shall, by[in the] ordinance [set forth in subsection (2) of this 2
section ] and in consultation with the sheriff and the consolidated emergency 3
services district, set a collection fee for the sheriff in an amount not to exceed four 4
and one-fourth percent (4.25%). 5
SECTION 4. A NEW SECTION OF KRS CHAPTER 75A IS CREATED TO 6
READ AS FOLLOWS: 7
(1) The board of trustees of a district may exceed the maximum tax rate established 8
in Section 3 of this Act if the requirements of this section are satisfied. 9
(2) (a) The board of trustees of a district proposing to levy a tax rate that exceeds 10
both the maximum tax rate established in Section 3 of this Act and the rate 11
levied for the immediately preceding calendar year shall hold a public 12
hearing within thirty (30) days of proposing the levy to hear comments from 13
the public regarding the proposed tax rate. The hearing shall be open to the 14
public, and all persons desiring to be heard shall be given an opportunity to 15
present oral testimony. 16
(b) Notification of the public hearing shall be advertised for two (2) consec utive 17
weeks in a newspaper pursuant to KRS Chapter 424 and on the website of 18
the district. If the district does not have a website, the notification shall be 19
advertised on the website of the local government in which the district is 20
located. The notification shall provide: 21
1. The tax rate levied for the immediately preceding calendar year, and 22
the revenue produced by that rate; 23
2. The tax rate proposed for the current calendar year and the revenue 24
expected to be produced by that rate; 25
3. A time and place for the public hearing; 26
4. The purpose of the public hearing; 27
UNOFFICIAL COPY 26 RS BR 2117
Page 15 of 24
XXXX 2/10/2026 11:14 AM Jacketed
5. The purpose of the tax rate increase, which shall be related to 1
protecting life and property by: 2
a. Responding to fires; 3
b. Conducting fire prevention education; or 4
c. Providing emergency medical or rescue services to the 5
community; and 6
6. A statement to the effect that the General Assembly has required 7
publication of the advertisement and the information contained 8
therein. 9
(c) If the board of trustees of a district fails to comply with the public hearing 10
requirements in this subsection, the proposed tax rate shall not go into 11
effect and the tax rate from the immediately preceding calendar year shall 12
be levied. 13
(d) The rates set in this subsection shall not be subject to KRS 132.023. 14
(e) Except for the rate initially levied upon the creation of the district, any 15
increase of the total tax shall not exceed the tax rate levied for the 16
immediately preceding calendar year by more than two cents ($0.02) per one 17
hundred dollars ($100) of assessed valuation. 18
(3) In addition to the hearing and notification requirements in subsection (2) of this 19
section, any increase of the total tax that is proposed to be levied shall be subject 20
to recall as provided in subsections (4) to (6) of this section. 21
(4) (a) The portion of the tax rate that is in excess of the rate levied for the 22
immediately preceding calendar year shall go into effect forty -five (45) days 23
after its passage by the board of trustees. 24
(b) During the same forty -five (45) day time period provided by paragraph (a) 25
of this subsection, any three (3) qualified voters who reside in the district, 26
may commence petition proceedings to protest the increase in the tax rate by 27
UNOFFICIAL COPY 26 RS BR 2117
Page 16 of 24
XXXX 2/10/2026 11:14 AM Jacketed
filing an affidavit with the county clerk, which states: 1
1. The three (3) qualified voters constitute the members of the petition 2
committee; 3
2. The petition committee will be responsible for circulating the petition; 4
3. The petition committee will file the petition in the pro per form within 5
the same forty -five (45) day time period provided by paragraph (a) of 6
this subsection; 7
4. The names and addresses of the petition committee members; 8
5. The address to which all notices to the committee are to be sent; and 9
6. Whether or not the petition committee is willing to incur all of the 10
expenses associated with the electronic petition signatures. If the 11
petition committee is not willing to incur all of the expenses, then 12
electronic petition signatures shall not be allowed for the petition. 13
(c) Upon receipt of the affidavit, the county clerk shall immediately: 14
1. Notify the petition committee of all statutory requirements for the 15
filing of a valid petition under this section; 16
2. Notify the petition committee that the county clerk will pu blish a 17
notice identifying the tax levy being challenged and providing the 18
names and addresses of the petition committee in a newspaper of 19
general circulation within the county if: 20
a. There is a newspaper within the county in which to publish the 21
notice; and 22
b. The petition committee remits an amount equal to the cost of 23
publishing the notice determined in accordance with KRS 24
424.160 at the time of filing the affidavit. 25
If the petition committee elects to have the notice published, the 26
county clerk shall p ublish the notice within five (5) days of receipt of 27
UNOFFICIAL COPY 26 RS BR 2117
Page 17 of 24
XXXX 2/10/2026 11:14 AM Jacketed
the affidavit; and 1
3. Deliver a copy of the affidavit to the board of trustees of the district 2
proposing to levy the tax. 3
(d) The petition shall meet the following requirements: 4
1. All papers of the peti tion shall be substantially uniform in size and 5
style and shall be assembled in one (1) instrument for filing; 6
2. Each sheet of the petition may contain the names of voters from more 7
than one (1) voting precinct; 8
3. Each nonelectronic petition signature shall be executed in ink or 9
indelible pencil; 10
4. Each electronic petition signature shall comply with the requirements 11
of the Uniform Electronic Transactions Act, KRS 369.101 to 369.120; 12
5. Each petition signature shal l be followed by the printed name, street 13
address, birth month, and birth year of the person signing; and 14
6. a. The petition shall be signed by a number of registered and 15
qualified voters who reside in the district equal to at least ten 16
percent (10%) of th e total number of votes cast in the last 17
preceding presidential election. 18
b. Electronic petition signatures shall be included in determining 19
whether the required number of petition signatures has been 20
obtained when: 21
i. The expenses associated with the elec tronic petition 22
signatures have been incurred in accordance with 23
paragraph (b)6. of this subsection; and 24
ii. The electronic petition signatures comply with the 25
requirements of this subsection. 26
c. The inclusion of an invalid petition signature on a page sha ll not 27
UNOFFICIAL COPY 26 RS BR 2117
Page 18 of 24
XXXX 2/10/2026 11:14 AM Jacketed
invalidate the entire page of the petition, but shall instead result 1
in the invalid petition signature being stricken and not counted. 2
(e) Upon the filing of the petition with the county clerk, the measure passed by 3
the board of trustees levying the increased tax rate shall be suspended from 4
going into effect until after the election referred to in subsection (5) of this 5
section is held, or until the petition is finally determined to be insufficient 6
and no further action may be taken pursuant to para graph (i) of this 7
subsection. 8
(f) The county clerk shall immediately notify the chair of the board of trustees 9
that the petition has been received and shall, within thirty (30) days of the 10
receipt of the petition, make a determination of whether the petiti on 11
contains enough signatures of qualified voters to place the measure levying 12
the tax rate before those persons eligible to vote for elective offices of the 13
members of the board of trustees in the elections held under KRS 75A.030. 14
(g) If the county clerk finds the petition to be sufficient, the clerk shall certify to 15
the petition committee and the board of trustees within the thirty (30) day 16
period provided for in paragraph (f) of this subsection that the petition is 17
properly presented and in compliance wi th this section, and that the 18
measure of the board of trustees levying the tax rate will be placed before 19
those persons eligible to vote for elective offices of the members of the board 20
of trustees in the elections held under KRS 75A.030. 21
(h) If the county clerk finds the petition to be insufficient, the clerk shall, within 22
the thirty (30) day period provided for in paragraph (f) of this subsection 23
notify, in writing, the petition committee and the board of trustees of the 24
specific deficiencies found. Notif ication shall be sent by certified mail and 25
shall be published at least one (1) time in a newspaper of general 26
circulation within the county containing the district. If there is not a 27
UNOFFICIAL COPY 26 RS BR 2117
Page 19 of 24
XXXX 2/10/2026 11:14 AM Jacketed
newspaper within the county in which to publish the notification, then t he 1
notification shall be posted at the courthouse door. 2
(i) A final determination of the sufficiency of a petition shall be subject to final 3
review by the Circuit Court of the county in which the district is located, and 4
shall be limited to the validity of the county clerk's determination. Any 5
petition challenging the county clerk's final determination shall be filed 6
within ten (10) days of the issuance of the county clerk's final 7
determination. 8
(j) The board of trustees may cause the cancellation of the el ection by 9
reconsidering and amending the measure levying the tax rate to a rate equal 10
to or lower than the previous year's rate. The action by the board of trustees 11
shall be valid only if taken within fifteen (15) days following the date the 12
county clerk finds the petition to be sufficient. 13
(5) (a) If an election is necessary under subsection (4) of this section: 14
1. The board of trustees shall cause to be submitted to those persons 15
eligible to vote for elective offices of the members of the board of 16
trustees in the elections held under KRS 75A.030 the question as to 17
whether the property tax rate shall be levied; 18
2. This question shall be advertised in accordance with KRS 424.120 and 19
shall be advertised at least thirty (30) days prior to the election held to 20
elect the elective offices of members of the board of trustees under 21
KRS 75A.030. The question shall also appear on the website of the fire 22
protection district or volunteer fire department district. If the district 23
does not have a website, the notificatio n shall be advertised on the 24
website of the local government in which the district is located; 25
3. The vote shall occur at the election held to elect the elective offices of 26
members of the board of trustees under KRS 75A.030 on the fourth 27
UNOFFICIAL COPY 26 RS BR 2117
Page 20 of 24
XXXX 2/10/2026 11:14 AM Jacketed
Saturday of June; 1
4. The board of trustees shall ensure that the ballots are secure and are 2
counted and retained by two (2) or more persons who shall count and 3
report the results to the chair of the board of trustees; and 4
5. All ballots and other materials pertinent to the election shall be 5
retained by the board of trustees for twenty -two (22) months after the 6
election day, after which time they shall be destroyed in a manner to 7
render them unreadable by the board of trustees if no contest or 8
recount action has been filed. The board of trustees shall, by bylaw, 9
establish methods for contests and recount actions. 10
(b) In an election held under paragraph (a) of this subsection, the question 11
shall be framed to ask whether the persons eligible to vote for elective 12
offices of the members of the board of trustees in the elections held under 13
KRS 75A.030 are for the levy of the property tax rate. If a majority of the 14
votes cast upon the question oppose its passage, the measure of the board of 15
trustees levying the tax rate shall not go into effect. If a majority of the votes 16
cast upon the question favor its passage, the measure shall become effective. 17
(c) If the measure of the board of trustees levying the tax rate fails to pass 18
pursuant to an election held under paragraph (a) of this s ubsection, the 19
property tax rate from the previous year shall be levied without further 20
approval by the board of trustees. 21
(d) Local, state, and federal tax dollars shall not be used to advocate, in partial 22
terms, for or against any public question that ap pears on the ballot under 23
this subsection. For purposes of this paragraph, "local" means and 24
includes any city, county, urban -county government, consolidated local 25
government, unified local government, charter county, or special district. 26
(6) Notwithstanding any statutory provision to the contrary, if a board of trustees of a 27
UNOFFICIAL COPY 26 RS BR 2117
Page 21 of 24
XXXX 2/10/2026 11:14 AM Jacketed
district has not established a final tax rate as of September 15 due to the recall 1
provisions of this section: 2
(a) Regular tax bills shall be prepared as required in KRS 132.017 and 133.220 3
for all districts having a tax rate established by that date; and 4
(b) A second set of bills shall be prepared and collected in the regular manner 5
in accordance with KRS Chapter 132 upon establishment of the final tax 6
rate by the district. 7
(7) If a second billing is necessary, the collection period shall be extended to conform 8
with the second billing date. 9
(8) All costs associated with the second billing shall be paid by the district. 10
Section 5. KRS 75.015 is amended to read as follows: 11
(1) A fire protection subdistrict may be formed according to the provisions of this 12
section. A fire protection subdistrict shall: 13
(a) Be located within the territori al limits of a fire protection district or volunteer 14
fire department district; 15
(b) Have a continuous boundary; and 16
(c) Be managed by the board of trustees of the district, which shall: 17
1. Impose an ad valorem tax on property in the subdistrict in addition to 18
the ad valorem tax the board imposes on property in the district as a 19
whole; and 20
2. Expend the revenue from that additional tax on improved fire protection 21
facilities and services for the subdistrict. 22
(2) Persons desiring to form a fire protection subdi strict shall present a petition to the 23
fiscal court clerk and to each member of the fiscal court. The petition shall be 24
accompanied by a map and a metes and bounds description or other description 25
which specifically identifies the boundaries of the proposed subdistrict. The petition 26
shall be signed by more than sixty percent (60%) of the persons who both: 27
UNOFFICIAL COPY 26 RS BR 2117
Page 22 of 24
XXXX 2/10/2026 11:14 AM Jacketed
(a) Live within the proposed subdistrict; and 1
(b) Own property that is located within the proposed subdistrict and is subject to 2
taxation by the district under KRS 75.040. 3
(3) The petition shall contain the name and address of each petitioner and the address 4
of each petitioner's property that is located within the proposed subdistrict. It shall 5
be in substantially the following form: "The following owners o f property located 6
within (insert the name of the fire protection district or volunteer fire department 7
district) hereby petition the fiscal court to form a fire protection subdistrict located 8
at (insert a brief description of the location of the proposed subdistrict). The board 9
of trustees of (insert the name of the fire protection district or volunteer fire 10
department district) shall have the authority to impose a special ad valorem tax of 11
(insert amount, not to exceed the maximum allowed under subsection (6) of this 12
section) on each one hundred dollars ($100) worth of property assessed for local 13
taxation in the subdistrict, in order to provide enhanced fire protection for the 14
subdistrict. This tax shall be in addition to the ad valorem tax imposed by the 15
trustees on the district as a whole." 16
(4) Upon receipt of the petition, the fiscal court shall hold a hearing and provide 17
notification in the manner required for creation of a taxing district under KRS 18
65.182(2) to (5). Following the hearing, the fiscal co urt shall set forth its written 19
findings of fact and shall approve or disapprove the formation of the subdistrict. 20
The creation of the subdistrict shall be of legal effect only upon the adoption of an 21
ordinance in accordance with the provisions of KRS 67.0 75 to 67.077. A certified 22
copy of the ordinance creating the subdistrict shall be filed with the county clerk. 23
(5) Upon the creation of a fire protection subdistrict, the trustees shall levy a tax, not to 24
exceed the amount stated in the petition, on the pr operty in the subdistrict, for the 25
purpose of improving fire protection facilities and services in the subdistrict. 26
(6) The tax levied under this section, combined with the tax for fire and emergency 27
UNOFFICIAL COPY 26 RS BR 2117
Page 23 of 24
XXXX 2/10/2026 11:14 AM Jacketed
services levied on the entire district under KRS 75.040, shall not exceed: 1
(a) Ten cents ($0.10) per one hundred dollars ($100) of valuation as assessed for 2
county taxes if neither the fire district nor the fire subdistrict operates an 3
emergency ambulance service under KRS 75.040; or 4
(b) Twenty cents ($0.20) pe r one hundred dollars ($100) of valuation as assessed 5
for county taxes if either the fire district or fire subdistrict operates an 6
emergency ambulance service under KRS 75.040. 7
At no time shall the trustees increase either of these taxes so that the combi ned total 8
exceeds this limit. 9
(7) The county clerk shall add the levy to the tax bills of the affected property owners. 10
For taxing purposes, the effective date of the tax levy shall be January 1 of the year 11
following the certification and creation of the s ubdistrict. The tax shall be 12
administered in the same manner as the tax on the entire district under KRS 13
75.040[(2) and ](3) and (4). 14
(8) The board of trustees shall not reduce the tax rate imposed on property in the 15
district as a whole as a result of rece iving extra revenue from the additional tax on 16
property in the subdistrict. The trustees shall expend the extra revenue solely on 17
improving fire protection facilities and services in the subdistrict and shall not 18
expend the extra revenue on facilities or s ervices that are shared by the entire 19
district. 20
(9) Fire subdistrict taxes shall be placed on the tax bill in a place separate from the bill 21
of the fire district tax so that ratepayers can ascertain the amount of each tax and its 22
rate. 23
(10) The sheriff sha ll separately account to the fire district for the funds collected for 24
each subdistrict within the fire district. 25
(11) Fire districts shall maintain a separate accounting of all subdistrict funds, and if 26
there is more than one (1) subdistrict, a separate accounting for each subdistrict. 27
UNOFFICIAL COPY 26 RS BR 2117
Page 24 of 24
XXXX 2/10/2026 11:14 AM Jacketed
Section 6. This Act takes effect January 1, 2027. 1