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Kentucky · SB 51 · Election: 2027-11

Constitutional Amendment to Freeze Property Tax Increases for Homeowners 65 and Older

Plain-English Summary

This proposed constitutional amendment would freeze property tax increases for Kentucky homeowners aged 65 and older. If passed, seniors would pay property taxes based on their home's assessed value from the year they turn 65 or purchase the home, whichever is later, even if the property's market value increases.

What each outcome does

IF YES PASSES

If this amendment passes, homeowners aged 65 and older would have their property tax assessments frozen at the value from the year they turned 65 or purchased their home, preventing future tax increases due to rising property values.

IF NO PASSES

If this amendment fails, property tax assessments for homeowners aged 65 and older would continue to be subject to increases based on rising property values, similar to current law.

Who is funding each side

YES SIDE
Sponsor: Sen. Mike Nemes (R-Shepherdsville)
Reported funding: Not yet reported
NO SIDE
Sponsor: No major opposition committee identified
Reported funding: Not yet reported

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