AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

Propose to create a new section of the Constitution of Kentucky to exempt from taxation a portion of the assessed value of real property maintained as the permanent residence of an owner who is a veteran or first responder; require an owner to meet the disability requirements under Section 170 of the Constitution of Kentucky; allow real property maintained as the permanent residence of the surviving spouse of a veteran or first responder to receive an exemption based on the qualifiers of the vet…

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