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HB 100 Kentucky House · 2026 Regular Session

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

Summary
Propose to amend Section 170 of the Constitution of Kentucky to increase the homestead exemption to $100,000; require the homestead exemption amount to be indexed every year; provide ballot language; submit to voters for ratification or rejection; apply to property assessments beginning on or after January 1, 2027.
Issues: ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption to $100k, reducing property taxes for homeowners - tax relief for middle-income residents.90% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 7, 2026 Last action Jan 14, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
2
Jan 14, 2026
Committee
to Elections, Const. Amendments & Intergovernmental Affairs (H)
lower
Jan 7, 2026
Committee
to Committee on Committees (H)
lower
Jan 7, 2026
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.