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AN ACT relating to exemptions for totally disabled veterans with a permanent and 1
total one hundred percent service-connected disability rating from the United States 2
Department of Veterans Affairs. 3
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 4
Section 1. KRS 91A.080 is amended to read as follows: 5
(1) The legislative body of each local government which elects to impose and collect 6
license fees or taxes upon insurance companies for the privilege of engaging in the 7
business of insurance may, except as provided in subsection (10) of this section, 8
enact or change its license fee or rate of tax to be effective July 1 of each year on a 9
prospective basis only and shall file with the commissioner of insurance at least one 10
hundred (100) days prior to the effective date, a copy of all ordinances and 11
amendments which impose a license fee or tax. No less than eighty-five (85) days 12
prior to the effective date, the commissioner of insurance shall promptly notify each 13
insurance company engaged in the business of insurance in the Commonwealth of 14
those local governments which have elected to impose the license fees or taxes and 15
the current amount of the license fee or rate of tax. 16
(2) Any license fee or tax imposed by a local government upon an insurance company 17
with respect to life insurance policies may be based upon the first year's premiums, 18
and, if so based, shall be applied to the amount of the premiums actually collected 19
within each calendar quarter upon the lives of persons residing within the corporate 20
limits of the local government. 21
(3) Any license fee or tax imposed by a local government upon any insurance company 22
with respect to any policy which is not a life insurance policy shall be based upon 23
the premiums actually collected by the insurance company within each calendar 24
quarter on risks located within the corporate limits of the local government on those 25
classes of business which the insurance company is authorized to transact, less all 26
premiums returned to policyholders. In determining the amount of license fee or tax 27 UNOFFICIAL COPY 23 RS BR 318
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to be collected and to be paid to the local government, the insurance company shall 1
use the tax rate effective on the first day of the policy term. When an insurance 2
company collects a premium as a result of a change in the policy during the policy 3
term, the tax rate used shall be the rate in effect on the effective date of the policy 4
change. With respect to premiums returned to policyholders, the license fee or tax 5
shall be returned by the insurance company to the policyholder pro rata on the 6
unexpired amount of the premium at the same rate at which it was collected and 7
shall be taken as a credit by the insurance company on its next quarterly report to 8
the local government. 9
(4) The Department of Insurance shall, by administrative regulation, provide for a 10
reasonable collection fee to be retained by the insurance company or its agent as 11
compensation for collecting the tax, except that the collection fee shall not be more 12
than fifteen percent (15%) of the fee or tax collected and remitted to the local 13
government or two percent (2%) of the premiums subject to the tax, whichever is 14
less. To facilitate computation, collection, and remittance of the fee or tax and 15
collection fee provided in this section, the fees or taxes set out in subsection (1), (2), 16
or (3) of this section, together with the collection fee in this section, may be rounded 17
off to the nearest dollar amount. 18
(5) Pursuant to KRS 304.3-270, if any other state retaliates against any Kentucky 19
domiciliary insurer because of the requirements of this section, the commissioner of 20
insurance shall impose an equal tax upon the premiums written in this state by 21
insurers domiciled in the other state. 22
(6) Accounting and reporting procedures for collection and reporting of the fees or 23
taxes and the collection fee herein provided shall be determined by administrative 24
regulations promulgated by the Department of Insurance. 25
(7) (a) Upon written request of the legislative body of any local government, at the 26
expense of the requesting local government, which shall be paid in advance by 27 UNOFFICIAL COPY 23 RS BR 318
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the local government to the Department of Insurance, the Department of 1
Insurance shall audit, or cause to be audited by contract with qualified 2
auditors, the books or records of the insurance companies or agents subject to 3
the fee or tax to determine whether the fee or tax is being properly collected 4
and remitted, and the findings of the audit shall be reported to the local 5
government and the insurance company subject to the audit. An insurance 6
company may appeal the findings of the audit conducted under this subsection 7
and any assessment issued pursuant to the audit findings in accordance with 8
the provisions of KRS 91A.0804(5). 9
(b) Willful failure to properly collect and remit the fee or tax imposed by a local 10
government pursuant to the authority granted by this section shall constitute 11
grounds for the revocation of the license issued to an insurance company or 12
agent under the provisions of KRS Chapter 304. 13
(c) If the Department of Insurance finds that an insurance company has willfully 14
engaged in a pattern of business conduct that fails to properly collect and 15
remit the fee or tax imposed by a local government pursuant to the authority 16
granted by this section, the Department of Insurance may assess the 17
responsible insurance company an appropriate penalty fee no greater than ten 18
percent (10%) of the additional license fees or taxes determined to be owed to 19
the local government. The penalty fee shall be paid to the local government 20
owed the license fee or tax less any administrative costs of the Department of 21
Insurance in enforcing this section. Any insurance company or agent held 22
responsible for a penalty fee may request a hearing with the Department of 23
Insurance to be conducted pursuant to KRS 304.2-310 to 304.2-370 regarding 24
the finding of a willful violation and the subsequent penalty fee. 25
(8) The license fees or taxes provided for by subsections (2) and (3) of this section shall 26
be due thirty (30) days after the end of each calendar quarter. Annually, by March 27 UNOFFICIAL COPY 23 RS BR 318
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31, each insurance company shall furnish each local government to which the tax or 1
fee is remitted with a breakdown of all collections in the preceding calendar year for 2
the following categories of insurance: 3
(a) Casualty; 4
(b) Automobile; 5
(c) Inland marine; 6
(d) Fire and allied perils; 7
(e) Health; and 8
(f) Life. 9
(9) Any license fee or tax not paid on or before the due date shall bear interest at the tax 10
interest rate as defined in KRS 131.010(6) from the date due until paid. Such 11
interest payable to the local government is separate of penalties provided for in 12
subsection (7) of this section. In addition, the local government may assess a ten 13
percent (10%) penalty for a tax or fee not paid within thirty (30) days after the due 14
date. 15
(10) No license fee or tax imposed under this section shall apply to premiums: 16
(a) Received on policies of group health insurance provided for state employees 17
under KRS 18A.225; 18
(b) Received on policies insuring employers against liability for personal injuries 19
to their employees or the death of their employees caused thereby, under the 20
provisions of KRS Chapter 342; 21
(c) Received on health insurance policies issued to individuals; 22
(d) Received on policies issued through Kentucky Access created in Subtitle 17B 23
of KRS Chapter 304; 24
(e) Received on policies for high deductible health plans as defined in 26 U.S.C. 25
sec. 223(c)(2); 26
(f) Received on multistate surplus lines, defined as non-admitted insurance as 27 UNOFFICIAL COPY 23 RS BR 318
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provided in Title V, Subtitle B, the Non-Admitted and Reinsurance Reform 1
Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection 2
Act, Pub. L. No. 111-203; 3
(g) Received on policies providing coverage for real property or motor vehicles 4
when the property is owned by a totally disabled veteran with a permanent 5
and total one hundred percent (100%) service-connected disability rating 6
from the United States Department of Veterans Affairs; 7
(h) Paid to insurance companies or surplus lines brokers by nonprofit self-8
insurance groups or self-insurance entities whose membership consists of 9
school districts; or 10
(i)[(h)] Paid to insurance companies or surplus lines brokers by nonprofit self-11
insurance groups or self-insurance entities whose membership consists of 12
cities, counties, charter county governments, urban-county governments, 13
consolidated local governments, unified local governments, school districts, or 14
any other political subdivisions of the Commonwealth. 15
(11) No county may impose the tax authorized by this section upon the premiums 16
received on policies issued to public service companies which pay ad valorem taxes. 17
(12) Insurance companies which pay license fees or taxes pursuant to this section shall 18
credit city license fees or taxes against the same license fees or taxes levied by the 19
county, when the license fees or taxes are levied by the county on or after July 13, 20
1990. For purposes of this subsection, a consolidated local government, urban-21
county government, charter county government, or unified local government shall 22
be considered a county. 23
(13) No license fee or tax imposed under this section shall apply to premiums paid to 24
insurers of municipal bonds, leases, or other debt instruments issued by or on behalf 25
of a city, county, charter county government, urban-county government, 26
consolidated local government, special district, nonprofit corporation, or other 27 UNOFFICIAL COPY 23 RS BR 318
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political subdivision of the Commonwealth. However, this exemption shall not 1
apply if the bonds, leases, or other debt instruments are issued for profit or on behalf 2
of for-profit or private organizations. 3
(14) A county may impose a license fee or tax covering the entire county or may limit 4
the application of the fee or tax to the unincorporated portions of the county. 5
SECTION 2. A NEW SECTION OF KRS CHAPTER 132 IS CREATED TO 6
READ AS FOLLOWS: 7
(1) There shall be exempt from state and local ad valorem taxes motor vehicles 8
owned by a totally disabled veteran with a permanent and total one hundred 9
percent (100%) service-connected disability rating from the United States 10
Department of Veterans Affairs. 11
(2) (a) The exemption shall be limited to two (2) motor vehicles that are primarily 12
operated: 13
1. By the veteran; 14
2. By the veteran's spouse; or 15
3. For the purpose of transporting the veteran or veteran's spouse, if he 16
or she is unable to drive. 17
(b) If the veteran owns more than two (2) motor vehicles that meet the 18
requirements established in this section, the exemption shall apply to the 19
two (2) motor vehicles with the highest assessed value. 20
(3) Upon the death of the veteran, the exemption previously applied to the motor 21
vehicles shall transfer to the veteran's surviving spouse. The motor vehicles shall 22
continue to be exempt for as long as the surviving spouse owns the motor vehicles 23
and the motor vehicles are either primarily operated by the veteran's surviving 24
spouse or for the purpose of transporting the veteran's surviving spouse if he or 25
she is unable to drive. 26
(4) The department shall prescribe the forms and procedures necessary for claiming 27 UNOFFICIAL COPY 23 RS BR 318
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the exemption and attesting to the usage of the motor vehicles with the property 1
valuation administrator. 2
Section 3. KRS 132.485 is amended to read as follows: 3
(1) (a) 1. The registration of a motor vehicle with a county clerk in order to 4
operate it or permit it to be operated upon the highways of the state shall 5
be deemed consent by the registrant for the motor vehicle to be assessed 6
by the property valuation administrator from a standard manual 7
prescribed by the department for valuing motor vehicles for assessment 8
unless: 9
a. The registrant appears before the property valuation administrator 10
to assess the vehicle; or 11
b. The motor vehicle is twenty (20) years old or older, in which case 12
paragraph (b) of this subsection applies regarding its valuation. 13
2. The standard value of motor vehicles shall be the average trade-in value, 14
not the rough or clean trade-in values, prescribed by the valuation 15
manual. 16
3. The property valuation administrator may adjust the value of a motor 17
vehicle when the registrant has provided evidence that the standard 18
value does not reflect the motor vehicle's condition, options, mileage, or 19
certificate of title issued. 20
(b) In the case of motor vehicles that are twenty (20) years old or older: 21
1. It shall not be presumed that a vehicle has been maintained in, or 22
restored to, the original factory or otherwise classic condition or that its 23
value has increased over the previous year; 24
2. In assessing motor vehicles under this paragraph and calculating the 25
taxes due thereon, through the AVIS or otherwise, if the registrant does 26
not appear before the property valuation administrator to assess the 27 UNOFFICIAL COPY 23 RS BR 318
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vehicle, the standard value shall be as follows: 1
a. The actual valuation of the vehicle as was assessed in the vehicle's 2
nineteenth year, if the vehicle was assessed for taxation in the 3
Commonwealth in that year; or 4
b. The average trade-in value prescribed by the applicable edition of 5
the valuation manual for the vehicle in its nineteenth year, if the 6
vehicle was not assessed for taxation in the Commonwealth in that 7
year; 8
reduced by ten percent (10%) annually for each year beyond nineteen 9
(19) years; and 10
3. In the case of any motor vehicle for which the assessment procedure 11
provided in subparagraph 2.b. of this paragraph would apply but cannot 12
be carried out because the applicable edition of the valuation manual is 13
unavailable, the property valuation administrator shall conduct an 14
assessment of the vehicle to determine the value thereof for the given 15
taxable year. The assessment under this subparagraph may be done in 16
person if the vehicle's owner presents the vehicle at the property 17
valuation administrator's office, or the assessment may be done through 18
a review of photographs and other documentary evidence. In subsequent 19
years, that valuation shall be reduced by ten percent (10%) annually. 20
(2) The registration of a recreational vehicle with the county clerk in order to operate it 21
or permit it to be operated upon the highways shall be deemed consent by the 22
registrant thereof for the recreational vehicle to be assessed by the property 23
valuation administrator at a valuation determined from a standard manual 24
prescribed by the department for valuing recreational vehicles for assessment unless 25
the registrant appears in person before the property valuation administrator to assess 26
the vehicle. 27 UNOFFICIAL COPY 23 RS BR 318
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(3) The registration of a motor vehicle on or before the date that the registration of the 1
vehicle is required is prima facie evidence of ownership on January 1. 2
(4) When a motor vehicle is purchased in one (1) year, but registration takes place after 3
January 1 of the following year through no fault of the owner, the department shall 4
assess the motor vehicle and shall send notice of the assessment to the January 1 5
owner in accordance with KRS 186A.035. If the month of registration has passed 6
for the current year, the assessment shall be due and payable if not protested to the 7
department within sixty (60) days from the date of the notice. Payments made after 8
the due date shall carry the normal penalty and interest for motor vehicles. 9
(5) This section does not apply to: 10
(a) Motor vehicles or recreational vehicles owned and operated by public service 11
companies, common carriers, or agencies of the state and federal 12
governments; or 13
(b) Motor vehicles exempt from taxation under Section 2 of this Act. 14
Section 4. KRS 136.340 is amended to read as follows: 15
(1) Every stock insurance company, other than life, doing business in this state shall, on 16
or before the first day of March of each year, return to the Department of Revenue a 17
statement under oath of all amounts paid to the company or its representative, 18
whether designated as premiums or otherwise, for insurance or services incident 19
thereto, on property or risks in this state during the preceding calendar year or since 20
the last returns were made, including amounts received for reinsurance on Kentucky 21
risks from unauthorized companies, and shall at the same time pay a tax of two 22
dollars ($2) upon each one hundred dollars ($100) of such amounts paid to the 23
company, less amounts returned on canceled policies and policies not taken. 24
(2) The following shall not be subject to taxation under this section: 25
(a) Health insurance contract or contracts for state employees as authorized by 26
KRS 18A.225; or 27 UNOFFICIAL COPY 23 RS BR 318
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(b) Insurance contracts providing coverage for real property or motor vehicles 1
when the property is owned by a totally disabled veteran with a permanent 2
and total one hundred percent (100%) service-connected disability rating 3
from the United States Department of Veterans Affairs[shall not be subject 4
to taxation under this section]. 5
Section 5. KRS 136.350 is amended to read as follows: 6
(1) All mutual companies other than life doing business under this law shall pay to the 7
Department of Revenue on or before the first day of March in each year, a tax of 8
two percent (2%) of all amounts paid to the company or its representative, whether 9
designated as premiums or otherwise, for insurance or services incident thereto, 10
including amounts paid for membership or policy dues or fees, on property or risks 11
in this state during the preceding calendar year, including amounts received for 12
reinsurance on Kentucky risks from unauthorized companies. 13
(2) In addition to the foregoing tax, mutual insurance companies and Lloyd's insurers 14
shall pay an annual tax as prescribed for stock insurance companies by KRS 15
136.360 and for like purposes. 16
(3) In computing premiums upon which tax is to be paid there shall be deducted, in 17
both direct and reinsurance business, return premiums on canceled policies and 18
policies not taken, and dividends paid or credited to policyholders. 19
(4) The provisions of this section shall not apply to domestic mutual companies, 20
cooperative or assessment fire insurance companies. 21
(5) The health insurance contract or contracts for state employees as authorized by KRS 22
18A.225 and 18A.228 shall not be subject to taxation under this section. 23
(6) Insurance contracts providing coverage for real property or motor vehicles shall 24
not be subject to taxation under this section when the property is owned by a 25
totally disabled veteran with a permanent and total one hundred percent (100%) 26
service-connected disability rating from the United States Department of Veterans 27 UNOFFICIAL COPY 23 RS BR 318
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Affairs. 1
Section 6. KRS 136.360 is amended to read as follows: 2
(1) Every stock insurer other than life doing business in this state shall pay to the 3
Department of Revenue on or before the first day of March of each year, for the 4
purpose of defraying the expenses authorized by KRS Chapter 227, and KRS 5
Chapter 304, Subtitle 24, three-fourths of one percent (0.75%) of all amounts paid 6
to such insurance company or its representative, whether such payments are 7
designated as premiums or otherwise, during the previous calendar year for fire 8
insurance and that portion of the premium reasonably allocable to insurance against 9
the hazard of fire included in other coverages other than life and disability 10
insurances. In computing such amounts there shall be deducted amounts refunded 11
on policies canceled or not taken, and dividends paid or credited to policyholders. 12
All amounts so collected shall be deposited in the general expenditure fund in the 13
State Treasury. 14
(2) Insurance contracts providing coverage for real property or motor vehicles shall 15
not be subject to taxation under this section when the property is owned by a 16
totally disabled veteran with a permanent and total one hundred percent (100%) 17
service-connected disability rating from the United States Department of Veterans 18
Affairs. 19
Section 7. KRS 136.392 is amended to read as follows: 20
(1) (a) Every domestic, foreign, or alien insurer, other than life and health insurers, 21
which is either subject to or exempted from Kentucky premium taxes as levied 22
pursuant to the provisions of either KRS 136.340, 136.350, 136.370, or 23
136.390, shall charge and collect a surcharge of one dollar and eighty cents 24
($1.80) upon each one hundred dollars ($100) of premium, assessments, or 25
other charges, except for those municipal premium taxes, made by it for 26
insurance coverage provided to its policyholders, on risk located in this state, 27 UNOFFICIAL COPY 23 RS BR 318
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whether the charges are designated as premiums, assessments, or otherwise. 1
The premium surcharge shall be collected by the insurer from its 2
policyholders at the same time and in the same manner that its premium or 3
other charge for the insurance coverage is collected. The premium surcharge 4
shall be disclosed to policyholders pursuant to administrative regulations 5
promulgated by the commissioner of insurance. However, no insurer or its 6
agent shall be entitled to any portion of any premium surcharge as a fee or 7
commission for its collection. On or before the twentieth day of each month, 8
each insurer shall report and remit to the Department of Revenue, on forms as 9
it may require, all premium surcharge moneys collected by it during its 10
preceding monthly accounting period less any moneys returned to 11
policyholders as applicable to the unearned portion of the premium on policies 12
terminated by either the insured or the insurer. Insurers with an annual liability 13
of less than one thousand dollars ($1,000) for each of the previous two (2) 14
calendar years may report and remit to the Department of Revenue all 15
premium surcharge moneys collected on a calendar year basis on or before the 16
twentieth day of January of the following calendar year. The funds derived 17
from the premium surcharge shall be deposited in the State Treasury, and shall 18
constitute a fund allocated for the uses and purposes of the Firefighters 19
Foundation Program fund, KRS 95A.220 and 95A.262, and the Law 20
Enforcement Foundation Program fund, KRS 15.430. 21
(b) Effective July 1, 2019, the surcharge rate in paragraph (a) of this subsection 22
shall only be adjusted by an Act of the General Assembly, and the adjusted 23
rate shall be applied beginning ninety (90) days after the effective date of the 24
Act. 25
(2) Within five (5) days after the end of each month, all insurance premium surcharge 26
proceeds deposited in the State Treasury as set forth in this section shall be paid by 27 UNOFFICIAL COPY 23 RS BR 318
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the State Treasurer into the Firefighters Foundation Program fund trust and agency 1
account and the Law Enforcement Foundation Program fund trust and agency 2
account. The amount paid into each account shall be proportionate to each fund's 3
respective share of the total deposits, pursuant to KRS 42.190. Moneys deposited to 4
the Law Enforcement Foundation Program fund trust and agency account shall not 5
be disbursed, expended, encumbered, or transferred by any state official for uses 6
and purposes other than those prescribed by KRS 15.410 to 15.500, except that 7
beginning with fiscal year 1994-95, through June 30, 1999, moneys remaining in 8
the account at the end of the fiscal year in excess of three million dollars 9
($3,000,000) shall lapse. On and after July 1, 1999, moneys in this account shall not 10
lapse. Money deposited to the Firefighters Foundation Program fund trust and 11
agency account shall not be disbursed, expended, encumbered, or transferred by any 12
state official for uses and purposes other than those prescribed by KRS 95A.200 to 13
95A.300, except that beginning with fiscal year 1994-95, through June 30, 1999, 14
moneys remaining in the account at the end of the fiscal year in excess of three 15
million dollars ($3,000,000) shall lapse, but moneys in the revolving loan fund 16
established in KRS 95A.262 shall not lapse. On and after July 1, 1999, moneys in 17
this account shall not lapse. 18
(3) Insurance premium surcharge funds collected from the policyholders of any 19
domestic mutual company, cooperative, or assessment fire insurance company shall 20
be deposited in the State Treasury, and shall be paid monthly by the State Treasurer 21
into the Firefighters Foundation Program fund trust and agency account as provided 22
in KRS 95A.220 to 95A.262. However, insurance premium surcharge funds 23
collected from policyholders of any mutual company, cooperative, or assessment 24
fire insurance company which transfers its corporate domicile to this state from 25
another state after July 15, 1994, shall continue to be paid into the Firefighters 26
Foundation Program fund and the Law Enforcement Foundation Program fund as 27 UNOFFICIAL COPY 23 RS BR 318
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prescribed. 1
(4) No later than July 1 of each year, the Department of Insurance shall provide the 2
Department of Revenue with a list of all Kentucky-licensed property and casualty 3
insurers and the amount of premium volume collected by the insurer for the 4
preceding calendar year as set forth on the annual statement of the insurer. No later 5
than September 1 of each year, the Department of Revenue shall calculate an 6
estimate of the premium surcharge due from each insurer subject to the insurance 7
premium surcharge imposed pursuant to this section, based upon the surcharge rate 8
imposed pursuant to this section and the amount of the premium volume for each 9
insurer as reported by the Department of Insurance. The Department of Revenue 10
shall compare the results of this estimate with the premium surcharge paid by each 11
insurer during the preceding year and shall provide the Legislative Research 12
Commission, the Kentucky Fire Commission, the Kentucky Law Enforcement 13
Council, and the Department of Insurance with a report detailing its findings on a 14
cumulative basis. In accordance with KRS 131.190, the Department of Revenue 15
shall not identify or divulge the confidential tax information of any individual 16
insurer in this report. 17
(5) The insurance premiums surcharge provided in this section shall not apply to 18
premiums collected from the following: 19
(a) The federal government; 20
(b) Resident educational and charitable institutions qualifying under Section 21
501(c)(3) of the Internal Revenue Code; 22
(c) Resident nonprofit religious institutions for real, tangible, and intangible 23
property coverage only; 24
(d) State government for coverage of real property;[ or] 25
(e) Local governments for coverage of real property; or 26
(f) Totally disabled veterans with a permanent and total one hundred percent 27 UNOFFICIAL COPY 23 RS BR 318
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(100%) service-connected disability rating from the United States 1
Department of Veterans Affairs for coverage of real property or motor 2
vehicles. 3
(6) Pursuant to the Non-Admitted and Reinsurance Reform Act of 2010, Title V, 4
Subtitle B, of the Dodd-Frank Wall Street Reform and Consumer Protection Act, 5
Pub. L. No. 111-203, the insurance premium surcharge on non-admitted insurance 6
for multistate risks shall be exempt from the provisions of this section but shall be 7
subject to the provisions of KRS 304.10-180. 8
Section 8. KRS 150.170 is amended to read as follows: 9
(1) Except as provided in the following subsections of this section, and subject to 10
administrative regulations promulgated under this chapter, no person, resident, or 11
nonresident shall do any act authorized by any kind of license or permit or assist in 12
any way any person in doing any act provided for in this chapter with respect to 13
wildlife unless he or she holds the kind of license or permit, resident or nonresident, 14
that authorizes the act. It shall be the specific purpose of this chapter to prohibit the 15
taking or pursuing of any wildlife, protected or unprotected, or the fishing in any 16
stream or body of water whether public or private, without first procuring the 17
license provided for in KRS 150.175, except to the extent as may be otherwise 18
provided in this section. 19
(2) A person under sixteen (16) years of age may, without a sport fishing license, take 20
fish by angling, or take minnows by the use of a minnow seine, minnow trap, or dip 21
net. 22
(3) A person under twelve (12) years of age shall be exempt from being required to 23
obtain a sport hunting or sport trapping license as required by this chapter. 24
(4) The resident owner of farmlands or his or her spouse or dependent children shall, 25
without procuring any sport hunting or sport fishing licenses, have the right to take 26
fish or hunt during the open season, except trapping, on the farmlands of which they 27 UNOFFICIAL COPY 23 RS BR 318
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are bona fide owners. Tenants or their dependent children residing upon these 1
farmlands shall have the same privilege. 2
(5) Residents or nonresidents observing and participating in field trials, training 3
exercises, or other competitions as authorized by the department may observe and 4
participate without obtaining a hunting or guide's license so long as game is not 5
taken. 6
(6) Any resident serviceman on furlough of more than three (3) days in this state may, 7
without any Kentucky sport hunting or sport fishing licenses, do any act authorized 8
by the licenses, but while so doing he or she shall carry on his person proper 9
identification and papers showing his or her furlough status. 10
(7) Landowners, their spouses or dependent children, or their designee who must be 11
approved by the commissioner, who kill or trap on their lands any wildlife causing 12
damage to the lands or any personal property situated thereon shall not be required 13
to have a hunting or trapping license and may do so during periods other than the 14
open season for the particular species without a tag and dispose of the carcass on-15
site. Tenants, their spouses, their dependent children, or other persons approved by 16
the commissioner, shall also have the same privilege. Upon destruction of any 17
wildlife by the above-specified individuals, the act shall be reported to a 18
conservation officer within twenty-four (24) hours of the kill. Individuals wishing to 19
transport the carcass from the property upon which it was killed shall contact 20
personnel of the department to request a disposal tag or other authorization. Inedible 21
parts from wildlife taken under the authorization of this section shall not be utilized 22
for any purpose and shall be destroyed or left afield. The department shall 23
promulgate administrative regulations establishing procedures for the designee 24
appointment process, including request and approval deadlines. 25
(8) If a reciprocal agreement is entered into by the commissioner, with the approval of 26
the commission, and promulgated as an administrative regulation by the department 27 UNOFFICIAL COPY 23 RS BR 318
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and similar action is taken by the appropriate authority in Missouri, Tennessee, 1
Virginia, West Virginia, Indiana, Ohio, or Illinois, persons holding a resident or 2
nonresident fishing or a resident or nonresident hunting license issued in these states 3
shall be permitted to perform the acts authorized by the license upon certain 4
contiguous waters and land areas adjacent to the common boundaries of the above-5
mentioned states and the State of Kentucky. A resident of the State of Kentucky 6
shall purchase a proper Kentucky license to conform with the reciprocal agreement. 7
(9) Any member of the Kentucky Army or Air National Guard, active duty or Reserve 8
Component, in any branch in the United States Armed Forces that is based in the 9
Commonwealth of Kentucky, shall have the right to take fish or hunt on any 10
military property belonging to the Commonwealth without procuring any sport 11
hunting or sport fishing license. 12
(10) A person not otherwise exempted from hunter safety education or from procuring 13
any sport hunting or sport fishing license shall be exempt from the department-14
sanctioned live-fire exercise component of the hunter education course requirement 15
if he or she: 16
(a) Is a current member of the Armed Forces of the United States; 17
(b) Has served in the Armed Forces of the United States and was discharged or 18
released therefrom under conditions other than dishonorable; or 19
(c) Is a peace officer certified pursuant to KRS 15.380 to 15.404. 20
(11) A totally disabled veteran with a permanent and total one hundred percent 21
(100%) service-connected disability rating from the United States Department of 22
Veterans Affairs shall have the right to take fish or hunt without procuring any 23
Kentucky sport hunting or sport fishing license, but while so doing he or she 24
shall carry proper identification or papers showing his or her disability rating. 25
Section 9. KRS 186.531 is amended to read as follows: 26
(1) As used in this section: 27 UNOFFICIAL COPY 23 RS BR 318
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(a) "AOC Fund" means the circuit court clerk salary account created in KRS 1
27A.052; 2
(b) "GF" means the general fund; 3
(c) "IP" means instruction permit; 4
(d) "License Fund" or "LF" means the KYTC photo license account created in 5
KRS 174.056; 6
(e) "MC" means motorcycle; 7
(f) "MC Fund" or "MCF" means the motorcycle safety education program fund 8
established in KRS 176.5065; 9
(g) "OL" means operator's license; and 10
(h) "PIDC" means personal identification card. 11
(2) Except as provided in subsection (12) of this section, the fees imposed for 12
voluntary travel ID operator's licenses, instruction permits, and personal 13
identification cards shall be as follows. The fees received shall be distributed as 14
shown in the table. The fees shown, unless otherwise noted, are for an eight (8) year 15
period: 16
Card Type Fee LF GF MCF 17
OL (initial/renewal) $48 $48 $0 $0 18
OL (Under 21) (Up to 4 years) $18 $18 $0 $0 19
Any OL, MC, or combination 20
(duplicate/corrected) $15 $13.25 $1.75 $0 21
Motor vehicle IP (3 years) $18 $16 $2 $0 22
Motorcycle IP (1 year) $18 $13 $1 $4 23
Motorcycle OL (initial/renewal) $48 $38 $0 $10 24
Combination vehicle/MC OL 25
(initial/renewal) $58 $48 $0 $10 26
PIDC (initial/renewal) $28 $25 $3 $0 27 UNOFFICIAL COPY 23 RS BR 318
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PIDC (duplicate/corrected) $15 $13.50 $1.50 $0 1
(3) Except as provided in subsections (11) and (12)[subsection (11)] of this section, the 2
fees imposed for standard operator's licenses, instruction permits, and personal 3
identification cards shall be as follows: 4
(a) If the identity document is issued through a circuit clerk's office, the fees 5
received shall be distributed as shown in the table. The fees shown, unless 6
otherwise noted, are for an eight (8) year period: 7
Card Fee Road License AOC GF MC 8
Type Fund Fund Fund Fund 9
OL 10
(initial/renewal) $43 $28 $7 $8 $0 $0 11
OL (Under 21) 12
(Up to 4 years) $15 $7.50 $4 $3.50 $0 $0 13
Any OL, MC OL 14
or combination 15
(duplicate /corrected) $15 $5.25 $4 $4 $1.75 $0 16
Motor vehicle IP 17
(3 years) $15 $5 $4 $4 $2 $0 18
Motorcycle IP 19
(1 year) $15 $5 $4 $1 $1 $4 20
Motorcycle OL 21
(initial/renewal) $43 $17.50 $8 $7.50 $0 $10 22
Combination 23
vehicle/MC OL 24
(initial/renewal) $53 $25 $7 $11 $0 $10 25
PIDC 26
(initial/renewal) $23 $8 $8 $4 $3 $0 27 UNOFFICIAL COPY 23 RS BR 318
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PIDC 1
(duplicate/corrected) $15 $6 $4 $3.50 $1.50 $0 2
PIDC 3
(no fixed address) 4
KRS 186.4122(5) and 5
186.4123(5) $10 $0 $5 $5 $0 $0 6
(b) If the identity document is issued through a Transportation Cabinet office, the 7
fees received shall be distributed as shown in the table. The fees shown, 8
unless otherwise noted, are for an eight (8) year period: 9
Card Type Fee LF GF MCF 10
OL(initial/renewal) $43 $43 $0 $0 11
OL (Under 21) (Up to 4 years) $15 $15 $0 $0 12
Any OL, MC, or combination 13
(duplicate/corrected) $15 $13.25 $1.75 $0 14
Motor vehicle IP (3 years) $15 $13 $2 $0 15
Motorcycle IP (1 year) $15 $10 $1 $4 16
Motorcycle OL (initial/renewal) $43 $33 $0 $10 17
Combination vehicle/MC OL 18
(initial/renewal) $53 $43 $0 $10 19
PIDC (initial/renewal) $23 $20 $3 $0 20
PIDC (duplicate/corrected) $15 $13.50 $1.50 $0 21
PIDC (no fixed address) under 22
KRS 186.4122(5)/186.4123(5) $10 $10 $0 $0 23
(4) The fee for a second or subsequent duplicate personal identification card for a 24
person who does not have a fixed, permanent address, as allowed under KRS 25
186.4122(5) and 186.4123(5), shall be the same as for a duplicate regular personal 26
identification card. 27 UNOFFICIAL COPY 23 RS BR 318
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(5) The fee for a four (4) year original or renewal license issued pursuant to KRS 1
186.4101 shall be fifty percent (50%) of the amount shown in subsections (2) and 2
(3) of this section. The distribution of fees shown in subsections (2) and (3) of this 3
section shall also be reduced by fifty percent (50%) for licenses that are issued for 4
four (4) years. 5
(6) Any fee for any identity document applied for using alternative technology under 6
KRS 186.410 and 186.4122 shall be distributed in the same manner as a document 7
applied for in person with the cabinet. 8
(7) (a) An applicant for an original or renewal operator's license, permit, commercial 9
driver's license, motorcycle operator's license, or personal identification card 10
shall be requested by the cabinet to make a donation to promote an organ 11
donor program. 12
(b) The donation under this subsection shall be added to the regular fee for an 13
original or renewal motor vehicle operator's license, permit, commercial 14
driver's license, motorcycle operator's license, or personal identification card. 15
One (1) donation may be made per issuance or renewal of a license or any 16
combination thereof. 17
(c) The fee shall be paid to the cabinet and shall be forwarded by the cabinet on a 18
monthly basis to the Kentucky Circuit Court Clerks' Trust for Life, and such 19
moneys are hereby appropriated to be used exclusively for the purpose of 20
promoting an organ donor program. A donation under this subsection shall be 21
voluntary and may be refused by the applicant at the time of issuance or 22
renewal. 23
(8) In addition to the fees outlined in this section, the following individuals, upon 24
application for an initial or renewal operator's license, instruction permit, or 25
personal identification card, shall pay an additional application fee of thirty dollars 26
($30), which shall be deposited in the photo license account: 27 UNOFFICIAL COPY 23 RS BR 318
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(a) An applicant who is not a United States citizen or permanent resident and who 1
applies under KRS 186.4121 or 186.4123; or 2
(b) An applicant who is applying for a instruction permit, operator's license, or 3
personal identification card without a photo under KRS 186.4102(9). 4
(9) (a) Except for individuals exempted under paragraph (c) of this subsection, an 5
applicant for relicensing after revocation or suspension shall pay a 6
reinstatement fee of forty dollars ($40). 7
(b) The reinstatement fee under this subsection shall be distributed by the State 8
Treasurer as follows: 9
1. Thirty-five dollars ($35) shall be deposited into the photo license 10
account; and 11
2. Five dollars ($5) shall be deposited into a trust and agency fund to be 12
used in defraying the costs and expenses of administering a driver 13
improvement program for problem drivers. 14
(c) This subsection shall not apply to: 15
1. Any person whose license was suspended for failure to meet the 16
conditions set out in KRS 186.411 when, within one (1) year of 17
suspension, the driving privileges of the individual are reinstated; or 18
2. A student who has had his or her license revoked pursuant to KRS 19
159.051. 20
(10) As payment for any fee identified in this section, the cabinet: 21
(a) Shall accept cash and personal checks; and 22
(b) May accept other methods of payment in accordance with KRS 45.345. 23
(11) There shall be no fee assessed for the initial, renewal, or duplicate standard personal 24
identification card to an individual, if the individual: 25
(a) Does not possess a valid operator's license or a commercial driver's license; 26
and 27 UNOFFICIAL COPY 23 RS BR 318
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(b) Is at least eighteen (18) years of age on or before the next regular election. 1
(12) There shall be no fee assessed for an initial, renewal, or duplicate voluntary 2
travel ID or standard personal identification card or operator's license to an 3
individual who is a totally disabled veteran with a permanent and total one 4
hundred percent (100%) service-connected disability rating from the United 5
States Department of Veterans Affairs. 6
Section 10. Sections 2 and 3 of this Act shall apply to motor vehicles assessed 7
on or after January 1, 2024. 8