SEN. GEX WILLIAMS PROPOSES CONSTITUTIONAL AMENDMENT TO EXPAND PROPERTY TAX RELIEF FOR KENTUCKIANS

SEN. GEX WILLIAMS PROPOSES CONSTITUTIONAL AMENDMENT TO EXPAND PROPERTY TAX RELIEF FOR KENTUCKIANS 

Measure would give lawmakers authority to provide additional property tax exemptions for permanent residences

FRANKFORT, Ky. (Oct. 29, 2026) — Sen. Gex Williams, R-Verona, will propose a constitutional amendment for the 2027 Legislative Session to give Kentucky lawmakers new authority to provide property tax relief on permanent residences.

The proposal seeks to give the General Assembly authority to exempt all or part of real property maintained as a person’s permanent residence from property taxation. It also seeks to permit lawmakers to authorize cities, counties, school districts and other taxing districts to provide full or partial exemptions from the property taxes they levy.

“Even after a mortgage is paid off, the property tax bill not only keeps coming, but also continues rising,” Williams said. “For many Kentuckians, their home represents a lifetime of hard work and stability for their families. Kentucky’s elected representatives need flexibility to find responsible ways to ease that burden.”

Property tax bills are based on assessed property values and the tax rates set by state and local governments. As property values increase, homeowners can face higher tax bills even when taxing authorities reduce their rates.

Kentucky's Constitution limits lawmakers' authority to exempt residential real estate from property taxation. Williams’s proposal adds a new section to the Kentucky constitution that specifically authorizes exemptions for permanent residences. It expressly protects existing exemptions under Section 170, including Kentucky’s homestead exemption for eligible homeowners age 65 and older and those who meet certain disability requirements.

If approved by three-fifths of the elected members of both chambers of the General Assembly during the 2027 regular session, the amendment would be submitted to Kentucky voters at the November 2028 general election.

Williams said the constitutional change is necessary to allow the broader property tax exemptions for permanent residences envisioned under his proposal.

“Eliminating the constitutional requirement is the first step to implement property tax relief for homeowners,” Williams added. “Until we do that, no other reductions can be realized.”

The full text of the proposed amendment is as follows:

Notwithstanding any other provision of this Constitution, the General Assembly may by general law exempt from ad valorem taxation, in whole or part, real property maintained as the permanent residence of a natural person, and may by general law authorize any city, county, school district, or taxing district to grant such exemption, in whole or in part, as to the taxes levied by it. This section shall not reduce the exemptions granted under Section 170 of this Constitution.

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Sen. Gex Williams, R-Verona, serves Franklin, Carroll, Gallatin and Owen counties and portions of Boone and Kenton counties.

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