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

Also relevant to:Homeowner

Where it is in the process

Plain-English Summary

Propose to amend Section 170 of the Constitution of Kentucky to increase the homestead exemption to $100,000; require the homestead exemption amount to be indexed every year; provide ballot language; submit to voters for ratification or rejection; apply to property assessments beginning on or after January 1, 2027.

Source: OpenStates · fetched January 14, 2026

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