Kentucky 2025 Regular Session

Kentucky House Bill HB134

Introduced
1/8/25  
Refer
1/8/25  

Caption

AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

Impact

If ratified, this amendment would form a new legal basis for property tax exemptions pertaining to senior citizens, thereby affecting state tax revenue structures. It could potentially lead to a significant reduction in property tax obligations for elderly homeowners, addressing economic challenges they face as they age. The bill underscores a movement towards more supportive financial measures for senior residents, particularly in the context of rising living costs and property valuations.

Summary

House Bill 134 proposes an amendment to the Kentucky Constitution aimed at providing an additional property tax exemption for homeowners aged 65 and older. Specifically, the bill states that any increase in the valuation of the real property, assessed after the owner turns 65 or after purchase, would be exempt from the ad valorem taxation. This initiative seeks to ease the financial burden on senior citizens as property values rise, thus preserving their home affordability in retirement.

Sentiment

The general sentiment surrounding HB 134 appears to be positive, particularly among advocacy groups focused on senior issues and financial wellbeing. Proponents argue that it recognizes the contributions of older citizens and supports their right to maintain their homes without undue financial pressure. However, there may also be concerns regarding the potential impact on local government funding, as property taxes are an essential source of revenue for municipalities.

Contention

The main points of contention related to HB 134 could involve debates over the implications of reducing property tax revenues at the local level and the fairness of tax exemptions. Some critics may argue that while supporting seniors is important, the bill could inadvertently shift fiscal burdens onto younger residents or reduce available funding for essential public services dependent on property taxes.

Companion Bills

No companion bills found.

Previously Filed As

KY HB94

AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

KY SB67

AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

KY HB503

AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

KY HB158

AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

Similar Bills

No similar bills found.