Kentucky legislation · 2026 Regular Session
Kentucky HB916: AN ACT relating to an ad valorem tax exemption for motor vehicles.
Status: In committee, March 11, 2026
Amend KRS 132.4851 to exempt motor vehicles assessed under KRS 132.485 from state property taxes beginning on or after January 1, 2027; amend KRS 132.020 to conform.
What the bill says
An act relating to an ad valorem tax exemption for motor vehicles.
From the introduced text:
AN ACT relating to an ad valorem tax exemption for motor vehicles. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 132.4851 is amended to read as follows: (1) (a) For the January 1, 2022, and January 1, 2023, assessment dates, when a motor vehicle is assessed under KRS 132.485, the portion of property taxes computed on any increase in the motor vehicle's valuation from January 1, 2021, shall be exempt from state and local ad valorem taxes, including the county, city, school, or other taxing district in which the motor vehicle has taxable situs. (b)[(2)] Taxpayers who paid motor vehicle property taxes for the January 1, 2022, assessment date on any increase in their motor vehicle's valuation from January, 1, 2021, shall be entitled to a refund of the overpayment of taxes under the exemption provided in this subsection[section]. Notwithstanding KRS 134.590, the department and county clerks shall work together to establish procedures that enable taxpayers to receive refunds without making a written request. Refunds issued under this paragraph[subsection] shall be issued within ninety (90) days of March 10, 2022. (2) (a) On or after the January 1, 2027, assessment date, motor vehicles assessed under KRS 132.485 shall be exempt from ad valorem tax for state purposes. (b) Nothing in this subsection shall …
Sponsors
- Savannah Maddox (R, HD-061) · primary sponsor
- Josh Calloway (R, HD-010)
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Taxation, Motor Vehicles, Taxation, Property
Common questions
- What is HB916?
- HB916 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to an ad valorem tax exemption for motor vehicles.
- What does HB916 do?
- In its own words: An act relating to an ad valorem tax exemption for motor vehicles.
- What is the status of HB916?
- In committee as of March 11, 2026. Latest action: to Appropriations & Revenue (H) (March 11, 2026).
- Who sponsored HB916?
- Savannah Maddox (R, HD-061), with 1 co-sponsor.
- Where is the official record for HB916?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb916.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.