AN ACT relating to an ad valorem tax exemption for motor vehicles.

Where it is in the process

Plain-English Summary

Amend KRS 132.4851 to exempt motor vehicles assessed under KRS 132.485 from state property taxes beginning on or after January 1, 2027; amend KRS 132.020 to conform.

Source: OpenStates · fetched March 11, 2026

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