Kentucky legislation · 2026 Regular Session
Kentucky HB785: AN ACT relating to solar farms in the Commonwealth.
Status: In committee, March 6, 2026
Create a new section of KRS Chapter 138 to define "owner," "solar farm," and "taxes"; levy an excise tax on the owner of a solar farm in Kentucky at an annual rate of $200 per acre for land used to generate electricity; provide for a yearly increase of the tax rate based on the change of the consumer price index; specify reporting and payment requirements; establish penalties.
What the bill says
An act relating to solar farms in the Commonwealth.
From the introduced text:
AN ACT relating to solar farms in the Commonwealth. Be it enacted by the General Assembly of the Commonwealth of Kentucky: SECTION 1. A NEW SECTION OF KRS CHAPTER 138 IS CREATED TO READ AS FOLLOWS: (1) As used in this (b) "Owner" includes any individual, firm, copartnership, joint venture, association, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, governmental unit or agency, or any other group or combination acting as a unit that owns a solar farm; (c) "Solar farm" means a system that uses solar energy for the generation of electricity that: 1. Includes all solar photovoltaic panels, structural attachments, substations, electrical wiring, inverters for converting direct current output to alternating current, and related energy storage and transmission components; 2. Has a rated capacity of greater than five hundred (500) kilowatts; and 3. Occupies five (5) or more acres of land that has been farmed, zoned, or taxed for real property purposes as agricultural land in any of the ten (10) years prior to the commencement of the construction of the system; and (d) "Taxes" includes interest accrued at the rate provided in KRS 131.183, all applicable penalties imposed under this chapter, and all applicable penalties and fees imposed under KRS 131.180, 131.410 to 131.445, and 131.990. (2) An annual excise tax is levied on the …
Sponsors
- J.T. Payne (R, HD-011) · primary sponsor
- Kimberly Holloway (R, HD-002)
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Property, Funds, Energy, Land Use, Public Utilities, Taxation, Accountants, Agriculture
Common questions
- What is HB785?
- HB785 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to solar farms in the Commonwealth.
- What does HB785 do?
- In its own words: An act relating to solar farms in the Commonwealth.
- What is the status of HB785?
- In committee as of March 6, 2026. Latest action: to Appropriations & Revenue (H) (March 6, 2026).
- Who sponsored HB785?
- J.T. Payne (R, HD-011), with 1 co-sponsor.
- Where is the official record for HB785?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb785.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.