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HB 233 Kentucky House · 2026 Regular Session

AN ACT proposing to amend Section 172B of the Constitution of Kentucky relating to property exempt from taxation.

Summary
Propose to amend Section 172B of the Constitution of Kentucky to expand the freeze on an assessment or reassessment moratorium to include the development of property and to remove the 5-year expiration date for the moratorium; provide ballot language; submit to voters for ratification or rejection.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExtends property tax assessment moratorium indefinitely, providing ongoing tax relief for property owners by preventing reassessment increases.95% confidence ✓ HousingSupports HousingExpands tax freeze on property development, removing expiration, which incentivizes housing construction and development per tax policy indicators.85% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 8, 2026 Last action Jan 15, 2026
Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
2
Jan 15, 2026
Committee
to Elections, Const. Amendments & Intergovernmental Affairs (H)
lower
Jan 8, 2026
Committee
to Committee on Committees (H)
lower
Jan 8, 2026
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.