UNOFFICIAL COPY 25 RS SB 218/GA
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AN ACT relating to reporting by local governments. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
SECTION 1. A NEW SECTION OF KRS CHAPTER 132 IS CREATED TO 3
READ AS FOLLOWS: 4
(1) For purposes of this section, "local taxing authority" means a city, county, 5
charter county, consolidated local government, urban-county government, 6
unified local government, special purpose governmental entity, or school district. 7
(2) The Department of Revenue shall ensure that all taxpayers can access financial 8
information, as set out in subsection (3) of this section, for each local taxing 9
authority in the state. 10
(3) The Department of Revenue shall include a link on the main property tax page of 11
its website that shall direct taxpayers to financial information for each taxing 12
authority and shall include: 13
(a) A link to the most recent Kentucky Property Tax Rates publication and the 14
rates assessed; and 15
(b) Financial information for each local taxing authority that includes: 16
1. For a local government that creates a uniform financial information 17
report, the information set out in subsection (3) of Section 2 of this 18
Act; 19
2. For a special purpose governmental entity, a link to the online 20
reporting portal maintained by the Department for Local Government 21
as set out in KRS 65A.020; and 22
3. For a school district, a link to the page maintained by Kentucky 23
Department of Education on its website that contains fund balance 24
and revenue and expenditure information for school districts. 25
SECTION 2. A NEW SECTION OF KRS 65.900 TO 65.925 IS CREATED TO 26
READ AS FOLLOWS: 27 UNOFFICIAL COPY 25 RS SB 218/GA
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(1) Each local government that maintains a notice website as defined in KRS 424.145 1
or a website maintained by the local government that meets the requirements of a 2
notice website, shall publish its uniform financial information report on its 3
website with a conspicuous link or heading directing the public to the report 4
within thirty (30) days following the completion of the report and shall maintain 5
the report in accordance with the requirements set out in KRS 424.145(5)(b)3. 6
(2) Each local government that does not maintain a notice website as defined in KRS 7
424.145 or a website maintained by the local government that meets the 8
requirements of a notice website, shall forward a copy of its uniform financial 9
information report to a county library of the county in which the local 10
government is located within thirty (30) days following the completion of the 11
report. The county library shall make the report available to members of the 12
public upon request. 13
(3) Before January 1, 2026, each local government shall provide to the Department 14
of Revenue information regarding where the public may access its uniform 15
financial information report. If the local government publishes the report 16
pursuant to subsection (1) of this section, it shall provide the Department of 17
Revenue with the Uniform Resource Locator (URL) of the website where the 18
report has been published. If the local government forwards the report pursuant 19
to subsection (2) of this section, it shall provide the Department of Revenue with 20
the address of the county library in which the report shall be made available to 21
the public. 22
(4) Each local government shall, in the first advertisement in a newspaper or 23
alternative publication that it makes pursuant to KRS 424.145 after January 1, 24
2026, include with that advertisement or publication a statement that the public 25
can access information regarding the local government's tax rates and finances 26
on the Kentucky Department of Revenue's website. 27 UNOFFICIAL COPY 25 RS SB 218/GA
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Section 3. The Kentucky General Assembly hereby recognizes and affirms that 1
taxpayers are entitled to transparency regarding the use of their tax dollars, and to that 2
end advances this measure to provide access to resources regarding the finances of local 3
taxing authorities in a single place. 4