Kentucky legislation · 2026 Regular Session
Kentucky HB663: AN ACT relating to a property tax installment payment program.
Status: In committee, February 25, 2026
Create a new section of KRS Chapter 134, relating to collection of taxes to establish a quarterly installment payment program; define terms; provide installment payment calculation guidelines; require specific property tax information to be sent to the taxpayer through notifications or made accessible through an electronic system; allow an administrative fee up to 3%; disallow 2% discount for early payment of taxes if taxes paid under quarterly installment payment program; prohibit collection of penalties and interest on installment payments; require the Department of Revenue to promulgate administrative regulations; establish penalties for noncompliance; amend KRS 133.220 to require the sheriff or collector to include specific tax payment information on tax notices; amend KRS 134.015 to conform.
What the bill says
An act relating to a property tax installment payment program.
From the introduced text:
AN ACT relating to a property tax installment payment program. Be it enacted by the General Assembly of the Commonwealth of Kentucky: SECTION 1. A NEW SECTION OF KRS CHAPTER 134 IS CREATED TO READ AS FOLLOWS: (1) As used in this section: (a) "Designated property tax collector" means or 2. Special tax collector appointed by an independent school district board of education as provided in KRS 160.500; and (b) "Eligible taxpayer" means a taxpayer with estimated real property taxes due for the assessment year of two hundred dollars ($200) or more. (2) Beginning January 1, 2029, property taxes on real property collected by a designated property tax collector may be paid by an eligible taxpayer in four (4) quarterly installments as provided in this section. (3) Each designated property tax collector shall create and administer a quarterly installment payment program in accordance with this section. The program shall be operational on or before January 1, 2029. (4) (a) In order to estimate an eligible taxpayer's quarterly installment payments prior to the actual tax liability being determined, the payments shall be based on the property taxes assessed against the property for the immediately preceding assessment year, unless the department allows for an alternative base to be calculated for an eligible taxpayer or updated assessment information is received by the designated …
Sponsors
- Lisa Willner (D, HD-035) · primary sponsor
- Beverly Chester-Burton (D, HD-044)
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: State Agencies, Attorney, County, Taxation, Sheriffs, Local Mandate, Education, Finance, Counties, Local Government
Common questions
- What is HB663?
- HB663 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to a property tax installment payment program.
- What does HB663 do?
- In its own words: An act relating to a property tax installment payment program.
- What is the status of HB663?
- In committee as of February 25, 2026. Latest action: to Appropriations & Revenue (H) (February 25, 2026).
- Who sponsored HB663?
- Lisa Willner (D, HD-035), with 1 co-sponsor.
- Where is the official record for HB663?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb663.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.