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SB91 • 2026

AN ACT relating to standardizing real property tax bills.

AN ACT relating to standardizing real property tax bills.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
S. Rawlings
Last action
2026-01-08
Official status
01/08/26: to Committee on Committees (S)
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

AN ACT relating to standardizing real property tax bills.

AN ACT relating to standardizing real property tax bills.

What This Bill Does

  • AN ACT relating to standardizing real property tax bills.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-08 Kentucky Legislative Research Commission

    introduced in Senate to Committee on Committees (S)

Official Summary Text

AN ACT relating to standardizing real property tax bills.

Current Bill Text

Read the full stored bill text 
UNOFFICIAL COPY 26 RS BR 459
Page 1 of 2
XXXX 11/17/2025 1:54 PM Jacketed
AN ACT relating to standardizing real property tax bills. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
SECTION 1. A NEW SECTION OF KRS CHAPTER 134 IS CREATED TO 3
READ AS FOLLOWS: 4
(1) All real property tax bills shall be on a standardized form prescribed by the 5
department. The form shall incorporate blank spaces for inputting the following 6
information: 7
(a) The name, address, phone number, website, or other identifying 8
information of the sheriff or taxing district responsible for collecting the 9
tax; 10
(b) The taxpayer's name, mailing address, and account number; 11
(c) The physical address, parcel number, property description, or other 12
identifying information of the real property being taxed; 13
(d) The tax bill number; 14
(e) The assessed value and taxable value of the real property; 15
(f) Exemptions applicable to the real property; 16
(g) The name or description of each taxing district levying a property tax on the 17
real property; 18
(h) The tax rate for each taxing district levying a property tax on the real 19
property expressed in terms of the rate per one hundred dollars ($100) of 20
assessed value; 21
(i) The tax year of the assessment; 22
(j) Fees assessed on the real property; 23
(k) The due date and the total tax due, including a schedule of payment for 24
receiving a discount and for assessing penalties and interest; 25
(l) Delinquencies related to the real property; 26
(m) Memoranda or notes to the taxpayer; 27
UNOFFICIAL COPY 26 RS BR 459
Page 2 of 2
XXXX 11/17/2025 1:54 PM Jacketed
(n) An explanation of the payment methods available and associated fees; and 1
(o) Any other information the department deems necessary to be included on 2
the tax bill. 3
(2) The form shall include th e department's website address in accordance with KRS 4
133.225(2). 5
(3) The form may include a detachable stub for submitting payment of the tax. 6
(4) The department shall make the form available to all taxing districts that levy a 7
property tax on real property located within this state. 8
(5) This section does not apply to certificates of delinquency or third -party 9
purchasers. 10