Kentucky · 2026 Regular Session · Bill
SB 51: AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.
Passed one chamber Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 51 is a bill introduced in the Kentucky Senate on January 9, 2026. According to its official title, it concerns: AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation. Primary sponsor: Mike Nemes (Republican), Mike Wilson (Republican), Julie Adams (Republican), Jared Carpenter (Republican), Matt Deneen (Republican), Don Douglas (Republican), Shelley Frommeyer (Republican), Rick Girdler (Republican), Jimmy Higdon (Republican), Scott Madon (Republican), Amanda Bledsoe (Republican), Steve Meredith (Republican), Robby Mills (Republican), Matt Nunn (Republican), Aaron Reed (Republican), Brandon Smith (Republican), Reggie Thomas (Democratic), Lindsey Tichenor (Republican), Max Wise (Republican). Most recent recorded action (March 6, 2026): to Appropriations & Revenue (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 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.
Sponsors
Sponsors by party (alphabetical): Democratic 1 · Republican 18
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Mike Nemes | Primary sponsor | Republican | Senate | 38 |
| Mike Wilson | Primary sponsor | Republican | Senate | 32 |
| Julie Adams | Primary sponsor | Republican | Senate | 36 |
| Jared Carpenter | Primary sponsor | Republican | Senate | 34 |
| Matt Deneen | Primary sponsor | Republican | Senate | 10 |
| Don Douglas | Primary sponsor | Republican | Senate | 22 |
| Shelley Frommeyer | Primary sponsor | Republican | Senate | 24 |
| Rick Girdler | Primary sponsor | Republican | Senate | 15 |
| Jimmy Higdon | Primary sponsor | Republican | Senate | 14 |
| Scott Madon | Primary sponsor | Republican | Senate | 29 |
| Amanda Bledsoe | Primary sponsor | Republican | Senate | 12 |
| Steve Meredith | Primary sponsor | Republican | Senate | 5 |
| Robby Mills | Primary sponsor | Republican | Senate | 4 |
| Matt Nunn | Primary sponsor | Republican | Senate | 17 |
| Aaron Reed | Primary sponsor | Republican | Senate | 7 |
| Brandon Smith | Primary sponsor | Republican | Senate | 30 |
| Reggie Thomas | Primary sponsor | Democratic | Senate | 13 |
| Lindsey Tichenor | Primary sponsor | Republican | Senate | 6 |
| Max Wise | Primary sponsor | Republican | Senate | 16 |
“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 Appropriations & Revenue (H)
- to Committee on Committees (H)
- received in House
- 3rd reading, passed 37-0
- passed over and retained in the Orders of the Day
- passed over and retained in the Orders of the Day
- floor amendments (1) and (2-title) filed
- posted for passage in the Regular Orders of the Day for Tuesday, January 20, 2026
- 2nd reading, to Rules
- reported favorably, 1st reading, to Calendar
- to State & Local Government (S)
- to Committee on Committees (S)
Showing 12 most recent of 13 actions. Full history