Kentucky 2022 Regular Session

Kentucky House Bill HB245

Introduced
1/8/22  
Refer
1/8/22  
Refer
1/25/22  
Report Pass
1/26/22  

Caption

AN ACT relating to the collection of delinquent tax bills.

Impact

The enactment of HB 245 is expected to significantly influence county operations related to tax enforcement. By granting counties enhanced powers to enforce tax collection through judicial means, the bill may lead to an increase in property tax revenue. It establishes clear protocols for notifying property owners of delinquent taxes and the subsequent legal actions. The improved mechanisms for debt recovery may help counties reduce the backlog of unpaid taxes and support local funding for essential services, such as education and public safety.

Summary

House Bill 245 addresses the collection of delinquent tax bills by introducing new procedures for counties to enforce tax liens. It allows counties greater authority to initiate legal actions against properties with unpaid taxes, including the ability to file lawsuits in circuit court to enforce tax liens. The bill streamlines processes involving the notification of delinquent taxpayers and sets forth a structured approach for counties to collect owed taxes, thereby enhancing the efficiency of tax collection efforts. This legislation is intended to improve local government revenue streams by expediting the process of recovering taxes owed to counties.

Sentiment

The reception of HB 245 appears to be generally positive among legislators and local government officials who recognize the need for effective tax collection mechanisms. However, some concerns were raised regarding the potential impact on taxpayers, particularly those facing financial hardship. Critics argue that the aggressive collection measures outlined in the bill could lead to increased foreclosure rates among vulnerable property owners. Nonetheless, supporters emphasize that the bill provides opportunities for establishing payment plans, thereby mitigating harsh consequences for taxpayers willing to cooperate.

Contention

Notable points of contention surrounding HB 245 primarily focus on balancing effective tax collection with taxpayer rights. While the bill seeks to empower counties, there is apprehension regarding how the legal processes might affect low-income families or individuals experiencing temporary financial difficulties. The bill's provisions for foreclosure and strict timelines for responding to tax lien suits could disproportionately impact those who are already struggling. Therefore, it is crucial for local governments to implement the new procedures with sensitivity to the economic circumstances of their constituents.

Companion Bills

No companion bills found.

Previously Filed As

KY HB765

AN ACT relating to notices for collecting delinquent tax bills.

KY HB159

AN ACT relating to the collection of delinquent tax bills.

Similar Bills

KY HB159

AN ACT relating to the collection of delinquent tax bills.

KY HB83

AN ACT relating to interests in property.

KY SB48

AN ACT relating to state government operations.

KY SB376

AN ACT relating to reorganization of the Department of Law and declaring an emergency.

KY HB796

AN ACT relating to delinquent tax liens.

KY HB765

AN ACT relating to notices for collecting delinquent tax bills.

KY HB122

AN ACT relating to revenue and declaring an emergency.

KY HB88

AN ACT relating to unlawful trade practices and declaring an emergency.