SB51Introduced in the Senate
AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.
Introduced by Mike Nemes, District 38
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
Propose to create a new section of the Constitution of Kentucky to exempt homeowners who are 65 years of age or older from any increase in the valuation of their permanent residence that is assessed after the later of the year the homeowner turned 65 or the year the homeowner acquired the property; require the exemption to be in addition to the exemption provided in Section 170 of the Constitution of Kentucky and notwithstanding Sections 171, 172, and 174 of the Constitution of Kentucky; apply the exemption to increases in valuation that occur after the date the amendment is ratified by the voters; provide ballot language; submit to voters for ratification or rejection.
Where it stands
to Appropriations & Revenue (H)
March 6, 2026
How did lawmakers vote?
SenateStage: Senate: Third Reading RSN# 3775 · January 22, 2026
37
Yes
0
No
1
Absent or Not Voting
38 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.
See how each senator voted
| Senator | District | Vote |
|---|---|---|
| Jason Howell | 1 | Yes |
| Danny Carroll | 2 | Yes |
| Craig Richardson | 3 | Yes |
| Robert Mills | 4 | Yes |
| Stephen Meredith | 5 | Yes |
| Lindsey Tichenor | 6 | Yes |
| Aaron Reed | 7 | Yes |
| Gary Boswell | 8 | Yes |
| David Givens | 9 | Yes |
| Matthew Deneen | 10 | Yes |
Bill history
introduced in Senate
to Committee on Committees (S)
to State & Local Government (S)
reported favorably, 1st reading, to Calendar
2nd reading, to Rules
posted for passage in the Regular Orders of the Day for Tuesday, January 20, 2026
floor amendments (1) and (2-title) filed
passed over and retained in the Orders of the Day
passed over and retained in the Orders of the Day
3rd reading, passed 37-0
received in House
to Committee on Committees (H)
to Appropriations & Revenue (H)
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