Kentucky · 2026 Regular Session · Bill
HB 100: AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to property exempt from taxation.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 100 is a bill introduced in the Kentucky House on January 7, 2026. According to its official title, it concerns: AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to property exempt from taxation. Primary sponsor: James Tipton (Republican), Al Gentry (Democratic), Bobby McCool (Republican). Most recent recorded action (January 14, 2026): to Elections, Const. Amendments & Intergovernmental Affairs (H).
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Propose to amend Section 170 of the Constitution of Kentucky to increase the homestead exemption to $100,000; require the homestead exemption amount to be indexed every year; provide ballot language; submit to voters for ratification or rejection; apply to property assessments beginning on or after January 1, 2027.
Sponsors
Sponsors by party (alphabetical): Democratic 1 · Republican 2
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| James Tipton | Primary sponsor | Republican | House | 53 |
| Al Gentry | Primary sponsor | Democratic | House | 46 |
| Bobby McCool | Primary sponsor | Republican | House | 97 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- to Elections, Const. Amendments & Intergovernmental Affairs (H)
- to Committee on Committees (H)
- introduced in House