Kentucky 2023 Regular Session

Kentucky House Bill HB333

Introduced
2/15/23  
Refer
2/15/23  

Caption

AN ACT relating to the valuation of multi-unit rental housing subject to government restriction on use.

Impact

The implications of HB 333 on state laws are significant, particularly in relation to tax assessments of residential properties that fall under government restrictions. By altering the approach to valuation, the bill facilitates a more adaptive framework for assessing properties that provide affordable housing solutions. This change could encourage more developers to engage in projects that qualify for government incentives, thereby boosting the availability of low-income rental units within the state.

Summary

House Bill 333 aims to amend the current valuation methods of multi-unit rental housing that is subject to government restrictions on use. The bill specifies that such properties should maintain their valuation based on actual rental income and expenses rather than traditional methods. This shift is intended to ensure that properties benefiting from government incentives, particularly those aimed at low-income renters, are accurately appraised to reflect their operational realities and to comply with fair assessment practices.

Sentiment

The sentiment around HB 333 appears generally supportive, especially among advocates for affordable housing. The proponents argue that more accurate property valuations can lead to better fiscal outcomes for local governments and heightened accessibility of affordable housing for low-income families. However, there may also be some contention regarding the changes, particularly from stakeholders invested in traditional property valuation methodologies who might resist a shift that they perceive as undermining established practices.

Contention

While the bill has garnered support for its objectives, it is not without controversy. One notable point of contention is the potential impact on revenue from property taxes. Some critics argue that adjusting the valuation methods might diminish tax revenues, which local governments rely on for essential services. Furthermore, procedural concerns have been raised regarding the operational burden on property owners to notify valuation administrators of changes in the government use status of their properties, putting additional administrative requirements on housing providers.

Companion Bills

No companion bills found.

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