Kentucky 2023 Regular Session

Kentucky Senate Bill SB34

Introduced
1/3/23  
Refer
1/3/23  

Caption

AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to property exempt from taxation.

Impact

If passed, SB34 would significantly alter the tax landscape in Kentucky by providing specific exemptions that aim to support vulnerable populations, specifically the elderly and disabled. The proposed legislation seeks to ensure that these groups do not face rising property taxes that can occur over time due to property value increases. This amendment could encourage older homeowners to remain in their properties longer and support their financial security accordingly.

Summary

Senate Bill 34 proposes an amendment to Section 170 of the Kentucky Constitution to enhance tax exemptions for real property maintained as the permanent residence of owners aged 65 or older or classified as totally disabled. This amendment aims to exempt from taxation any increase in the property valuation for eligible individuals after a specified age or purchase date. The proposed changes are designed to alleviate the financial burden on elderly and disabled homeowners, fostering their independence and stability within the community.

Sentiment

The sentiment surrounding SB34 appears to be generally positive, particularly among advocacy groups and legislators who advocate for the rights and well-being of elderly and disabled residents. Proponents argue that the bill is a necessary step to protect this demographic against increased financial pressure. However, some opponents may express concerns regarding potential impacts on state revenues and fairness in the tax system, especially if it reduces funds available for public services.

Contention

Notable points of contention may revolve around the sustainability of the funding mechanisms for public services if property tax revenues decline as a result of this amendment. Opponents might argue that exemptions could lead to inequities among different property owners and could necessitate further adjustments to the tax code to ensure fairness. Additionally, the need for voter approval to amend the constitution adds a layer of complexity to the bill, and there could be varied public perceptions about the necessity and implications of such changes.

Companion Bills

No companion bills found.

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