Kentucky legislation · 2026 Regular Session
Kentucky HB877: AN ACT proposing to amend Section 170 of the Constitution of Kentucky relating to exempting property from taxation.
Status: In committee, March 11, 2026
Propose to amend Section 170 of the Constitution of Kentucky to exempt property owned by seniors who are 65 years of age or older and property owned by a former member of the United States Armed Forces, including the National Guard, who is 100% service-connected combat-related disabled and, upon his death, property owned by his or her surviving spouse; apply to property assessed on or after January 1, 2027; provide ballot language; submit to voters for ratification or rejection.
What the bill says
An act proposing to amend Section 170 of the Constitution of Kentucky relating to exempting property from taxation.
From the introduced text:
AN ACT proposing to amend Section 170 of the Constitution of Kentucky relating to exempting property from taxation. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. Are you in favor of providing property tax exemptions for property owned by a senior who is 65 years of age or older and property owned by a former member of the United States Armed Forces, including the National Guard, who is 100% service-connected combat-related disabled and, upon his death, property owned by his or her surviving spouse by amending the Constitution of Kentucky to read as stated below? Section 2. It is proposed that Section 170 of the Constitution of Kentucky be amended to read as places of burial not held for private or corporate profit; real property owned and occupied by, and personal property both tangible and intangible owned by, institutions of religion; institutions of purely public charity, and institutions of education not used or employed for gain by any person or corporation, and the income of which is devoted solely to the cause of education, public libraries, their endowments, and the income of such property as is used exclusively for their maintenance; household goods of a person used in his home; crops grown in the year in which the assessment is made, and in the …
Sponsors
- Candy Massaroni (R, HD-050) · primary sponsor
- Josh Calloway (R, HD-010)
Latest actions
- : to Elections, Const. Amendments & Intergovernmental Affairs (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Veterans, Elections And Voting, General Assembly, Secretary Of State, Taxation, Aged Persons And Aging, Disabilities, Taxation, Property
Common questions
- What is HB877?
- HB877 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT proposing to amend Section 170 of the Constitution of Kentucky relating to exempting property from taxation.
- What does HB877 do?
- In its own words: An act proposing to amend Section 170 of the Constitution of Kentucky relating to exempting property from taxation.
- What is the status of HB877?
- In committee as of March 11, 2026. Latest action: to Elections, Const. Amendments & Intergovernmental Affairs (H) (March 11, 2026).
- Who sponsored HB877?
- Candy Massaroni (R, HD-050), with 1 co-sponsor.
- Where is the official record for HB877?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb877.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.