Local Government

Amend KRS 65A.030 to increase the fiscal reporting levels of special purpose governmental entities; allow entities conducting yearly audits to move to an audit every 4 years if the entity receives 2 sequential audit reports with unqualified opinions and report the fact that the entity is operating under the alternative audit schedule to the Department for Local Government; require an entity to have yearly audits if the entity receives anything but an unqualified audit opinion at a subsequent audit; amend KRS 147.635, relating to area planning commissions, to align their audit requirements to those in KRS 65A.030; amend KRS 220.280, relating to sanitation districts, to align their audit requirements to those in KRS 65A.030; amend KRS 43.070 and 186.240 to combine the county clerks' independent audits of motor vehicle and motorboat registration fees and licenses, motor vehicle usage taxes, and ad valorem taxes on motor vehicles and motorboats into the county clerks' regular periodic audit; require the Kentucky Transportation Cabinet to bear the cost of the portion of the audit attributed to receipts from motor vehicles and motorboats; amend KRS 64.830, relating to final settlements of outgoing county officials, to make the settlement to be complete within 60 days of the expiration of the term of office or the date a vacancy is otherwise created to account for unexpected vacancies in office; require that if an official's vacancy does not coincide with the end of the calendar year or end of the official's term, the outgoing county official is to remit any remaining funds to the fiscal court as excess fees and require the fiscal court to provide an amount equal to the excess fees remitted by the outgoing official to the outgoing county official's successor for official use; repeal KRS 43.071, relating to the annual audit of county clerk's motor vehicle and motorboat tax receipts; EFFECTIVE, in part, July 1, 2027.

Amend KRS 75.040 to establish conditions under which a fire protection district or volunteer fire department district may exceed the maximum established tax rate; create a new section of KRS Chapter 75 to establish the procedure by which a fire protection district or volunteer fire department district may exceed the maximum tax rate set in KRS 75.040 by requiring a public hearing and notification to the public; establish the methods by which the public may recall the portion of the levy that increases the tax beyond the previous year's rate; exempt the rates from the provisions of KRS 132.023; amend KRS 75A.050 to establish conditions under which a fire district may exceed the maximum established tax rate; create a new section of KRS Chapter 75A to establish the procedure by which a fire district may exceed the maximum tax rate set out in KRS 75A.050 by requiring a public hearing and notification to the public; establish the methods by which the public may recall the portion of the levy that increases the tax beyond the previous year's rate; exempt the rates from the provisions of KRS 132.023; amend KRS 75.015 to conform; EFFECTIVE January 1, 2027.

Direct the Energy and Environment Cabinet's Division of Water to prepare and submit a report to the Legislative Research Commission by December 15, 2026, on recommendations for state and local governments to more easily access public waterways after flooding for debris removal and clean-up.

Amend KRS 70.280 to authorize certified court security officers to transport individuals being detained or in custody as ordered by the court and to go outside the immediate area of the court facility to provide the transport; authorize arrest powers for certified court security officers while engaged in transporting, monitoring, or supervising prisoners or other individuals ordered transported by the court; amend KRS 202A.028 and 202A.101 to permit certified court security officers to transport individuals under specified circumstances.

Create a new section of KRS Chapter 336 to allow public employee collective bargaining organizations to represent only dues-paying members; allow nonmember employees to be represented by counsel of their choosing, subject to reasonable employer procedures; grant the labor organization the right to represent a nonmember employee in an action involving the interpretation or enforcement of a collective bargaining agreement; allow nonmember employees to enter into a written agreement with the labor organization for representation for a reasonable fee; apply to agreements entered into or renewed on or after the effective date of the Act.