Kentucky legislation · 2026 Regular Session
Kentucky HB830: AN ACT relating to the farm implements and farm machinery ad valorem tax exemption.
Status: In committee, March 10, 2026
Amend KRS 132.096 relating to the exemption from state and local property taxes for farm implements and farm machinery, to remove ownership and use requirements; make technical changes.
What the bill says
An act relating to the farm implements and farm machinery ad valorem tax exemption.
From the introduced text:
AN ACT relating to the farm implements and farm machinery ad valorem tax exemption. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 132.096 is amended to read as follows: The following classes of property shall be exempt from state and local ad valorem taxes, including the county, city, school, and other taxing district in which it has a taxable situs: (1) Farm implements and farm machinery [owned by or leased to a person actually ]engaged in farming [and used in his or her farm ]operations; (2) Livestock, ratite birds, and domestic fowl; (3) Tangible personal property located in a foreign trade zone established pursuant to 19 U.S.C. secs. 81a to 81u, provided that the zone is activated in accordance with the regulations of[ the] United States Customs and Border Protection[Service] and the Foreign Trade Zones Board; (4) Property that is certified as an alcohol production facility as defined in KRS 247.910; (5) Property that is certified as a fluidized bed energy production facility as defined in KRS 211.390; (6) Computer software, except prewritten computer software as defined in KRS 139.010; (7) Trucks, tractors, and buses used on routes or in systems that are partly within and partly outside this state, and that are subject to the fee imposed by KRS 136.188; (8) Semitrailers …
Sponsors
- Aaron Thompson (R, HD-098) · primary sponsor
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Taxation, Taxation, Property, Agriculture
Common questions
- What is HB830?
- HB830 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to the farm implements and farm machinery ad valorem tax exemption.
- What does HB830 do?
- In its own words: An act relating to the farm implements and farm machinery ad valorem tax exemption.
- What is the status of HB830?
- In committee as of March 10, 2026. Latest action: to Appropriations & Revenue (H) (March 10, 2026).
- Who sponsored HB830?
- Aaron Thompson (R, HD-098).
- Where is the official record for HB830?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb830.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.