UNOFFICIAL COPY 25 RS HB 18/GA Page 1 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA AN ACT relating to property. 1 Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2 SECTION 1. A NEW SECTION OF KRS CHAPTER 100 IS CREATED TO 3 READ AS FOLLOWS: 4 (1) As used in this section, unless the context otherwise requires: 5 (a) "Accessory dwelling unit" means a smaller, secondary dwelling unit located 6 on the same lot as a principal dwelling, which provides complete, 7 independent living facilities; 8 (b) "Density development project" means any proposed residential development 9 project that: 10 1. Contains multifamily housing; and 11 2. If approved would result in an increase in: 12 a. Fire department or emergency medical service response times for 13 current residents in the vicinity of the project; or 14 b. Traffic and congestion on roads accessing the development that 15 would reduce the level of service on the most adjacent arterial or 16 collector roads below a D grade or access road below a C grade; 17 (c) "Level of service" means a qualitative measurement of traffic conditions 18 graded on an A to F scale as set out in the Highway Capacity Manual as 19 published by the Transportation Research Board; 20 (d) "Multifamily housing" means any residential housing type other than 21 single-family homes and accessory dwelling units; and 22 (e) "Traditional single-family home zone" means a zone that, as of January 1, 23 2025, did not include multifamily homes as a permitted use. 24 (2) In a county containing a consolidated local government, any density development 25 project that is proposed in a traditional single-family home zone shall be treated 26 as if it were an amendment to the zoning map, and shall be subject to the 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 2 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA procedures set forth in KRS 100.211, 100.2111, 100.212, 100.213, and 100.214, 1 including approval by the fiscal court or legislative body, except a planning unit 2 shall not use the alternative regulation for zoning map amendment under KRS 3 100.2111 when considering a density development project. 4 SECTION 2. A NEW SECTION OF KRS CHAPTER 383 IS CREATED TO 5 READ AS FOLLOWS: 6 (1) As used in this section, unless context requires otherwise: 7 (a) "Accessory dwelling unit" means a smaller, secondary dwelling unit located 8 on the same lot as a principal dwelling, which provides complete, 9 independent living facilities; 10 (b) "Multifamily housing" means any residential housing type other than 11 single-family homes and accessory dwelling units; 12 (c) "Property owner" or "owner" means: 13 1. If the property is owned by one (1) or more individuals, one (1) or 14 more of those individuals; 15 2. If the property is owned by a trust, one (1) or more of the beneficiaries 16 or trustees; 17 3. If the property is owned by a partnership or limited liability company, 18 one (1) or more of the partners or members; or 19 4. If the property is owned by a corporation, one (1) or more of the 20 shareholders; and 21 (d) "Traditional single-family home zone" means a zone that, as of January 1, 22 2025, did not include multifamily homes as a permitted use. 23 (2) In a county containing a consolidated local government, for new leases initiated 24 after the effective date of this Act, a property owner shall not lease or allow to be 25 occupied any single-family home, multifamily housing unit, or accessory dwelling 26 unit located on a lot that contains a single-family home and that is located in a 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 3 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA traditional single-family home zone, unless the owner primarily resides in the 1 single-family home or multifamily housing unit or an accessory dwelling unit on 2 the lot. 3 Section 3. KRS 154.30-050 is amended to read as follows: 4 (1) The Signature Project Program is hereby established. The purpose of this program 5 is to encourage private investment in the development of major projects that will 6 have a significant impact on the Commonwealth of Kentucky and are judged to be 7 of such a magnitude that the effect upon the location of such project warrants 8 extraordinary public support. 9 (2) There shall be two (2) separate initiatives under this program. The first initiative, 10 the criteria and details of which are set forth in paragraph (a) of this subsection, 11 shall apply to qualifying projects that are not the subject of a contract under KRS 12 65.495 in effect on or before the March 23, 2007, but that have a project grant 13 agreement executed pursuant to KRS 154.30-070 prior to January 1, 2008. The 14 second initiative, the criteria and details of which are set forth in paragraph (b) of 15 this subsection, shall apply to projects that meet the specified requirements on or 16 after January 1, 2008. 17 (a) For projects that are not the subject of a contract under KRS 65.495 in effect 18 on or before March 23, 2007, but that have a project grant agreement executed 19 pursuant to the provisions of KRS 154.30-070 prior to January 1, 2008: 20 1. The criteria for qualification shall be as follows: 21 a. The project shall represent new economic activity in the 22 Commonwealth; and 23 b. The project shall result in a minimum capital investment of two 24 hundred million dollars ($200,000,000);[.] 25 2. The following provisions shall apply to projects that meet the criteria 26 established in subparagraph 1. of this paragraph: 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 4 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA a. KRS 65.7051 shall not apply to the establishment of a 1 development area; 2 b. The city or county in which the project is located shall adopt an 3 ordinance establishing the development area. The ordinance shall 4 be adopted in accordance with KRS 65.7053(1)(a), (b), (c), (d), 5 (e), (h), (i), (j), (k), (l), and (m); 6 c. KRS 65.7049, 65.7053(2) and (3), 65.7057, 65.7059, 65.7061, 7 65.7063, 65.7065, and 65.7067, relating to local development 8 areas, shall apply; 9 d. An application for state participation shall have been submitted as 10 provided in KRS 154.30-030. The application shall include the 11 information required by KRS 154.30-030(2)(a)[ ]1.a. and b.; 12 e. The report provided for in KRS 154.30-030(2)(a)[ ]3.b. shall not 13 be required, and the certification required by KRS 154.30-14 030(6)(b) shall not be required; 15 f. A project grant agreement shall be executed in accordance with 16 KRS 154.30-070; and 17 g. KRS 154.30-080 and 154.30-090 shall apply; and[.] 18 3. Projects that meet the criteria established in subparagraph 1. of this 19 paragraph shall be eligible for the following: 20 a. Up to one hundred percent (100%) of approved public 21 infrastructure costs, excluding any sales and use tax paid, may be 22 recovered; 23 b. Up to one hundred percent (100%) of the financing costs 24 associated with approved public infrastructure costs may be 25 recovered; 26 c. In a county containing a city of the first class, the local 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 5 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA participation agreement may provide for the release of up to eighty 1 percent (80%) of the increment from the tax levied under KRS 2 91A.390 derived by the governing body within the project 3 development area. The amount released shall not exceed a base 4 amount of four hundred thousand dollars ($400,000) in the first 5 year of the local participation agreement, which base amount shall 6 be increased in each subsequent year of the grant agreement by 7 four percent (4%); and 8 d. Up to one hundred percent (100%) of approved signature project 9 costs, excluding any sales and use taxes paid, subject to the 10 following: 11 i. The authority shall review proposed [ ]expenditures for [12 ]inclusion in the tax incentive [ ]agreement. The 13 authority may approve the type [ ]of expenditures it 14 determines are [ ]necessary for completion of the private 15 development; and 16 ii. Approved signature project costs shall be detailed in the tax 17 incentive agreement. 18 (b) Beginning January 1, 2008: 19 1. A project shall meet all of the following criteria to be considered for 20 state participation under this program: 21 a. The project shall represent new economic activity in the 22 Commonwealth; 23 b. The project shall result in a minimum capital investment of two 24 hundred million dollars ($200,000,000); 25 c. The project shall result in a net positive economic impact to the 26 Commonwealth, taking into consideration any substantial adverse 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 6 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA impact on existing Commonwealth businesses. The net positive 1 impact shall be certified to the commission as required by KRS 2 154.30-030(6)(b); and 3 d. Not more than twenty percent (20%) of the capital investment or 4 twenty percent (20%) of the finished square footage shall be 5 devoted to the support or development of assets that will be 6 utilized for the retail sale of tangible personal property;[.] 7 2. Projects that meet the criteria established by subparagraph 1. of this 8 paragraph shall comply with all relevant provisions of this subchapter;[.] 9 3. Projects that meet the criteria established by subparagraphs 1. and 2. of 10 this paragraph shall be eligible to recover: 11 a. Up to one hundred percent (100%) of approved public 12 infrastructure costs, excluding any sales and use taxes paid; 13 b. Up to one hundred percent (100%) of the financing costs 14 associated with approved public infrastructure costs; and 15 c. Up to one hundred percent (100%) of approved signature project 16 costs, excluding sales and use taxes paid subject to the following: 17 i. The authority shall review proposed expenditures for 18 inclusion in the tax incentive agreement. The authority may 19 approve the type of expenditures it determines are necessary 20 for completion of the private development; and 21 ii. Approved signature project costs shall be detailed in the tax 22 incentive agreement; and 23 4. Notwithstanding any provision of this section to the contrary, if a 24 project has a residential use that comprises at least fifty percent (50%) 25 of the total finished square footage of the proposed project: 26 a. The report required in KRS 154.30-030(2)(a)3.b. shall not be 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 7 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA required; and 1 b. The certification required by KRS 154.30-030(6)(b) and 2 subparagraph 1.c. of this paragraph shall not be required. 3 (3) The authority shall review the application, the certification required by KRS 4 154.30-030, if applicable, and supporting information as provided in KRS 154.30-5 030. 6 (4) The authority shall specifically identify the state taxes from which incremental 7 revenues will be pledged. The authority may pledge up to eighty percent (80%) of 8 the incremental revenues from the identified state tax revenues from the footprint, 9 provided that the maximum amount of incremental revenues that may be pledged 10 for a project during the term of the tax incentive agreement from all approved state 11 taxes shall not exceed one hundred percent (100%) of approved public 12 infrastructure costs, approved signature project costs, and financing costs. 13 (5) As part of the approval process, the authority shall determine the following: 14 (a) The footprint of the project; 15 (b) The maximum amount of approved public infrastructure costs, approved 16 signature project costs, and financing costs; 17 (c) That the local revenues pledged to support the public infrastructure of the 18 project, and local revenues pledged to support the overall project are of a 19 sufficient amount to warrant participation of the Commonwealth in the 20 project; 21 (d) The termination date of the tax incentive agreement, not to exceed thirty (30) 22 years from the activation date; 23 (e) Any adjustments to be made to old revenues, in determining incremental 24 revenues during each year of the term of the project grant agreement; and 25 (f) Any approved signature project costs; 26 (6) For the purpose of making the determination required by KRS 139.515(2), the 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 8 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA authority shall review the projected expenditures for tangible personal property 1 used in the construction of a signature project, as defined in KRS 139.515(1), and 2 shall establish an approximate percentage of the total anticipated expenditures that 3 are not included in the tax incentive agreement as approved public infrastructure 4 costs or approved signature project costs. This percentage shall be communicated 5 by the authority to the Department of Revenue, which shall use the information in 6 administering the sales tax refund permitted by KRS 139.515. 7 (7) If state income taxes or local occupational license taxes are included for a project 8 that includes office space, the authority shall consider the impact of pledging theses 9 taxes on the ability to utilize other economic development projects at a later date. 10 (8) The pledge of state incremental tax revenues of the Commonwealth by the authority 11 shall be implemented through the execution of a tax incentive agreement between 12 the Commonwealth and the agency, city, or county in accordance with KRS 13 154.30-070. 14 (9) Notwithstanding the minimum capital investment of two hundred million dollars 15 ($200,000,000) required by subsection (2)(b)1.b. of this section, the authority may, 16 upon application of an agency that: 17 (a) Was approved to proceed with a project after January 1, 2008, but before 18 January 1, 2013, that, at the time of approval pledged to make the two 19 hundred million dollars ($200,000,000) investment requirement; and 20 (b) Had a consultant report prepared pursuant to KRS 154.30-030(6); 21 approve a reduction in the required minimum capital investment to an amount not 22 less than one hundred fifty million dollars ($150,000,000), subject to a 23 corresponding adjustment of the maximum incremental revenue available for 24 recovery as appropriate, based upon the recommendation of the consultant who 25 prepared the report pursuant to KRS 154.30-030(6). 26 Section 4. KRS 154.30-060 is amended to read as follows: 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 9 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA (1) The Commonwealth Participation Program for Mixed-Use Redevelopment in 1 Blighted Urban Areas is hereby established. 2 (2) State participation under this program shall be limited to the support of approved 3 public infrastructure costs and costs associated with land preparation, demolition, 4 and clearance determined to be necessary to support private investment or private 5 development projects that benefit the public, where project economics are unable to 6 support or secure necessary financing to undertake the public improvements, land 7 preparation, demolition, and clearance. 8 (3) As used in this section: 9 (a) "Mixed-use" means a project: 10 1. That includes at least two (2) qualified uses, each of which comprises at 11 least twenty percent (20%) of the total finished square footage of the 12 proposed project or represents at least twenty percent (20%) of the total 13 capital investment; or 14 2. That includes at least three (3) qualified uses: 15 a. One (1) of which comprises at least twenty percent (20%) of the 16 total finished square footage of the proposed project or represents 17 at least twenty percent (20%) of the total capital investment; and 18 b. The remainder of which, when combined, jointly comprise at least 19 twenty percent (20%) of the total finished square footage of the 20 proposed project or represent at least twenty percent (20%) of the 21 total capital investment; 22 (b) "Qualified use" means: 23 1. Retail; 24 2. Residential; 25 3. Office; 26 4. Restaurant; or 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 10 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA 5. Hospitality; and 1 (c) "Retail" means an establishment predominantly engaged in the sale of 2 tangible personal property subject to the tax imposed by KRS Chapter 139, 3 but shall not include restaurants. 4 (4) To be considered for state participation under this program, a project shall: 5 (a) Be located in an area that has three (3) or more of the conditions listed in KRS 6 65.7049(3)(a), or be a project described in KRS 65.7049(3)(b); 7 (b) Be a mixed-use project; 8 (c) Represent new economic activity in the Commonwealth; 9 (d) Result in a capital investment between twenty million dollars ($20,000,000) 10 and two hundred million dollars ($200,000,000); 11 (e) Not include any retail establishment that exceeds twenty thousand (20,000) 12 square feet of finished square footage; 13 (f) Include pedestrian amenities and public space; [and] 14 (g) Result in a net positive economic impact to the Commonwealth, taking into 15 consideration any substantial adverse impact on existing Commonwealth 16 businesses. The net positive impact shall be certified to the authority as 17 required by KRS 154.30-030(6)(b); and 18 (h) Notwithstanding any provision of this section to the contrary, if a project 19 has a residential use that comprises at least fifty percent (50%) of the total 20 finished square footage of the proposed project: 21 1. The report required in KRS 154.30-030(2)(a)3.b. shall not be required; 22 and 23 2. The certification required by KRS 154.30-030(6)(b) and paragraph (g) 24 of this subsection shall not be required. 25 (5) The following costs may be recovered pursuant to this section: 26 (a) Up to one hundred percent (100%) of approved public infrastructure costs; 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 11 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA and 1 (b) Up to one hundred percent (100%) of expenses for land preparation, 2 demolition, and clearance necessary for the development to occur. 3 (6) The commission shall review the application, the certification required by KRS 4 154.30-030, and supporting information as provided in KRS 154.30-030. 5 (7) The authority shall specifically identify the state taxes from which incremental 6 revenues will be pledged. The authority may pledge up to eighty percent (80%) of 7 the incremental revenues from the identified state tax revenues from the footprint of 8 the project, provided that the maximum amount of incremental revenues that may 9 be pledged for a project during the term of the tax incentive agreement from all 10 approved state taxes shall not exceed the costs and expenses determined under 11 subsection (5) of this section. 12 (8) As part of the approval process, the authority shall determine the following: 13 (a) The footprint of the project; 14 (b) That the proposed project meets the requirements established by subsection 15 (4) of this section; 16 (c) The maximum amount of approved public infrastructure costs and expenses 17 for land preparation, demolition, and clearance; 18 (d) That the local revenues pledged to support the public infrastructure of the 19 project and local revenues pledged to support the overall project are of a 20 sufficient amount to warrant participation of the Commonwealth in the 21 project; 22 (e) The termination date of the tax incentive agreement; and 23 (f) Any adjustments to be made to old revenues, in determining incremental 24 revenues during each year of the term of the tax incentive agreement. 25 (9) If state income taxes or local occupational licenses taxes are included for a project 26 that includes office space, the authority shall consider the impact of pledging these 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 12 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA taxes on the ability to utilize other economic development projects at a later date. 1 (10) The pledge of state incremental tax revenues of the Commonwealth by the authority 2 shall be implemented through the execution of a tax incentive agreement between 3 the Commonwealth and the agency, city, or county in accordance with KRS 4 154.30-070. 5 Section 5. KRS 65.111 is amended to read as follows: 6 (1) As used in this section: 7 (a) "Emergency response" means a response by any first responder to a reported 8 incident that is of such an emergent nature that jeopardizes or could 9 jeopardize personal safety or result in the destruction of property; 10 (b) "Emergency response fee" means any charge or fee, other than a membership 11 charge or subscriber fee levied under KRS Chapter 273, imposed by a fire 12 department, whether paid or volunteer, ambulance provider, law enforcement 13 agency, or other organization to cover the costs associated with an emergency 14 response, including but not limited to costs incurred for labor, materials, 15 supplies, or equipment used or provided in the response; and 16 (c) "First responder" means fire, police, and emergency medical personnel. 17 (2) (a) No local government, special district, or other provider of any emergency 18 response service shall submit any demand for payment or require a landlord 19 to pay any emergency response fee if the emergency response: 20 1. Arises out of the actions of a residential tenant or his or her guest; 21 and 22 2. Was not the result of any failure by the landlord to maintain a 23 building in compliance with applicable housing, building, plumbing, 24 electrical, fire, health, or nuisance code requirements[an owner of 25 property occupied by an individual other than the owner to pay any 26 emergency response fee that arises out of the actions of another over 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 13 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA which the owner has no control]. 1 (b) Nothing in paragraph (a) of this subsection shall prevent a local 2 government, special district, or other provider of any emergency response 3 service from submitting a demand for payment of an emergency response 4 fee from a responsible party. 5 Section 6. KRS 67C.147 is amended to read as follows: 6 (1) In order to maintain the tax structure, tax rates, or level of services in the area of the 7 consolidated local government formerly comprising the city of the first class, the 8 legislative council of a consolidated local government may provide in the manner 9 described in this chapter for taxes and services within the area comprising the 10 former city of the first class which are different from the taxes and services which 11 are applicable in the remainder of the county. These differences may include 12 differences in tax rates upon the class of property which includes the surface of the 13 land, differences in ad valorem tax rates upon personal property, and differences in 14 tax rates upon insurance premiums. 15 (2) Any difference in the ad valorem tax rate on the class of property which includes 16 the surface of the land in the portion of the county formerly comprising the city of 17 the first class and in the portion of the county other than that formerly comprising 18 the city of the first class may be imposed directly by the consolidated local 19 government council. Any change in these ad valorem tax rates shall comply with 20 KRS 68.245, 132.010, 132.017, and 132.027 and shall be used for services as 21 provided by KRS 82.085. 22 (3) If the consolidated local government council determines to provide for tax rates 23 applicable to health insurance premiums and personal property which are different 24 in the area formerly comprising the city of the first class than the rates applicable in 25 the remainder of the county, it shall do so in the following manner. The 26 consolidated local government council shall by ordinance create a tax district to be 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 14 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA known as the "urban service tax district" bounded by the former boundaries of the 1 former city of the first class. The ordinance shall designate the number of members 2 of the board of this tax district and the manner in which they shall be appointed. 3 The ordinance shall provide that the board of the tax district shall receive the 4 income derived from the differential tax rate applicable in the area formerly 5 comprising the city of the first class with respect to personal property, health 6 insurance premiums, or both, and shall contract with the consolidated local 7 government to pay all sums collected to the consolidated local government, in 8 return for the provision of services performed by the consolidated local government 9 within the area formerly comprising the city of the first class which services are in 10 addition to services performed by the consolidated local government in the 11 remainder of the county. The consolidated local government shall provide at least 12 an annual reporting to the urban service tax district board and the legislative body 13 of the consolidated local government containing but not limited to detailed 14 operating and capital expenditures of each service performed by the consolidated 15 local government. 16 (4) After the initial formation of an urban service tax district in a consolidated local 17 government, the boundaries of the district may be modified in the following 18 manner. The proposal to alter the boundaries of the urban service tax district within 19 a consolidated local government may be initiated by: 20 (a) A resolution enacted by the consolidated local government describing the 21 boundaries of the area to be added to or deleted from the tax district and duly 22 passed and signed by the mayor not less than one hundred twenty (120) days 23 before the next regularly scheduled election day within the county; or 24 (b) A petition signed by a number of qualified voters living within precincts 25 within the area to be added to or deleted from the tax district equal to ten 26 percent (10%) of the votes cast within each precinct in the last general 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 15 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA election for President of the United States and delivered to the clerk of the 1 legislative council more than one hundred twenty (120) days next preceding 2 the next regularly scheduled election day within the county. 3 The boundaries so described in either case shall not cross precinct lines. The 4 question of whether the area bounded as described should be added to or deleted 5 from, as the case may be, the urban service tax district shall then be placed upon the 6 ballot in the precincts in the area to be added or deleted at the next regular election 7 and the question stated on the ballot shall be so phrased that a "Yes" vote shall be 8 cast in favor of making the proposed change and a "No" vote shall be cast to oppose 9 the proposed change. If a majority of those voting in those precincts support the 10 change, then the change in the boundaries of the urban service tax district shall be 11 implemented. 12 (5) (a) No later than July 1, 2025, the consolidated local government shall reimburse 13 a fire district operating under KRS Chapter 75 for expenses related to each 14 emergency medical response made by the fire district operating under KRS 15 Chapter 75 into the area of the urban service tax district. A fire district so 16 responding shall receive from the consolidated local government three 17 hundred dollars ($300) for transporting a person and one hundred fifty dollars 18 ($150) for arriving at person's location when no person is transported. 19 (b) The payment established in paragraph (a) of this subsection shall be in 20 addition to any insurance moneys the fire district may be eligible to receive 21 resulting from the response. 22 (c) The payment established in paragraph (a) of this subsection shall be adjusted 23 on July 1 of each year by the percentage increase in the nonseasonally 24 adjusted annual average Consumer Price Index for All Urban Consumers 25 (CPI-U), U.S. City Average, All Items, between the two (2) most recent 26 calendar years available, as published by the United States Bureau of Labor 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 16 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA Statistics. 1 (d) The consolidated local government shall not charge a fire district operating 2 under KRS Chapter 75 for any expenses or services that the consolidated local 3 government was not charging the fire district prior to January 1, 2024. 4 (6) Except for services provided within the central business district as defined by the 5 consolidated local government via ordinance as of April 1, 2024: 6 (a) From July 1, 2025, to June 30, 2028, the differential tax received by the urban 7 service tax district shall fund no less than eighty-five percent (85%) of all 8 costs related to the services provided, including capital expenditures related to 9 the services, within the urban service tax district by the consolidated local 10 government as set out in this section that are in addition to the services 11 performed by the consolidated local government in the remainder of the 12 county;[.] 13 (b) From July 1, 2028, to June 30, 2031, the differential tax received by the urban 14 service tax district shall fund no less than ninety percent (90%) of all costs 15 related to the services provided, including capital expenditures related to the 16 services, within the urban service tax district by the consolidated local 17 government as set out in this section that are in addition to the services 18 performed by the consolidated local government in the remainder of the 19 county;[.] 20 (c) From July 1, 2031, to June 30, 2034, the differential tax received by the urban 21 service tax district shall fund no less than ninety-five percent (95%) of all 22 costs related to the services provided, including capital expenditures related to 23 the services, within the urban service tax district by the consolidated local 24 government as set out in this section that are in addition to the services 25 performed by the consolidated local government in the remainder of the 26 county; and[.] 27 UNOFFICIAL COPY 25 RS HB 18/GA Page 17 of 17 HB001810.100 - 297 - XXXX 3/11/2025 5:13 PM GA (d) After June 30, 2034, the differential tax received by the urban service tax 1 district shall fund no less than one hundred percent (100%) of all costs related 2 to the services provided, including capital expenditures related to the services, 3 within the urban service tax district by the consolidated local government as 4 set out in this section that are in addition to the services performed by the 5 consolidated local government in the remainder of the county. 6 SECTION 7. A NEW SECTION OF KRS 100.401 TO 100.419 IS CREATED 7 TO READ AS FOLLOWS: 8 Notwithstanding any provision of KRS 100.401 to 100.419 to the contrary, a planning 9 commission shall not waive or amend an agreed-upon binding element without the 10 approval of the legislative body of the local government exercising planning authority. 11