Kentucky legislation · 2026 Regular Session
Kentucky HB600: AN ACT relating to the collection of delinquent tax bills.
Status: Signed into law, April 7, 2026
Create a new section of KRS Chapter 68 to authorize a county to utilize a consolidated procedure in the collection of delinquent tax bills; amend KRS 134.504 to require the allowance of a consolidated procedure for the collection of delinquent taxes in the terms of a contract between the Department of Revenue and a county attorney; amend the fees a county attorney may receive in the process of litigation for the collection of a certificate of delinquency; amend KRS 91.481, 91.484, 91.487, 91.488, 91.4882, 91.4883, 91.4884, 91.4885, 91.494, 91.501, 91.504, 91.507, 91.511, 91.514, 91.517, 91.521, 91.527, 91.550, and 92.810 to make technical corrections.
What the bill says
An act relating to the collection of delinquent tax bills.
From the introduced text:
AN ACT relating to the collection of delinquent tax bills. Be it enacted by the General Assembly of the Commonwealth of Kentucky: SECTION 1. A NEW SECTION OF KRS CHAPTER 68 IS CREATED TO READ AS FOLLOWS: In addition to those powers granted to counties by statute for the collection of ad valorem taxes, a county may enforce collection of any tax bill due to the county by the procedure authorized in KRS 91.481 to 91.527, subject to the statute of limitations in KRS 134.546. Section 2. KRS 134.504 is amended to read as follows: (1) (a) The department shall be responsible for the collection of certificates of delinquency and personal property certificates of delinquency. (b) The provisions of this section relating to certificates of delinquency shall also apply to personal property certificates of delinquency unless otherwise specifically noted. (c) The department shall offer the collection duties related to certificates of delinquency and personal property certificates of delinquency to the county attorney in each county, unless the department determines that a county attorney has previously failed to perform collection duties in a reasonable and acceptable manner. (2) Any county attorney desiring to perform the collection duties shall enter into a contract with the department on an annual basis. (3) The terms of the contract shall: (a) Specify the duties to …
Sponsors
- Mary Imes (R, HD-005) · primary sponsor
Latest actions
- : signed by Governor (Acts Ch. 48)
- : delivered to Governor
- : enrolled, signed by President of the Senate
- : enrolled, signed by Speaker of the House
- : received in House
- : 3rd reading, passed 37-1
- : passed over and retained in the Consent Orders of the Day
- : posted for passage in the Consent Orders of the Day for Tuesday, March 24 2026
- : 2nd reading, to Rules as a consent bill
- : reported favorably, 1st reading, to Consent Calendar
Votes
- Senate: Floor Vote RSN# 4013 (March 25, 2026): 37 yea, 1 nay, passed
- House: Pass RCS# 198 (March 5, 2026): 82 yea, 11 nay, passed
Subjects: State Agencies, Attorney, County, Taxation, Local Mandate, Counties, Taxation, Property
Common questions
- What is HB600?
- HB600 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to the collection of delinquent tax bills.
- What does HB600 do?
- In its own words: An act relating to the collection of delinquent tax bills.
- What is the status of HB600?
- Signed into law as of April 7, 2026. Latest action: signed by Governor (Acts Ch. 48) (April 7, 2026).
- Who sponsored HB600?
- Mary Imes (R, HD-005).
- Where is the official record for HB600?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb600.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.