Property Valuation Administrators
Kentucky 2022 Regular Session
AN ACT relating to the assessment of property for ad valorem taxation. [HB-238]
Amend KRS 132.450 to prohibit a property valuation administrator from using the asking price of a property actively listed for sale in the determination of the fair cash value of property unless other evidence demonstrates that the asking price is the price the property would bring at a fair voluntary sale.
Sponsored by: Rep. David Meade
Introduced In House on 01/07/2022
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Gettr Kentucky 2022 Regular Session
AN ACT relating to agricultural land and making an appropriation therefor. [SB-52]
Amend KRS 132.454 to require a $100 per acre state conversion charge on land which has been converted from agricultural or horticultural to any other use and require the charge to be deposited into the agricultural enhancement fund; APPROPRIATION.
Sponsored by: Sen. Paul Hornback
To Appropriations & Revenue (s) on 01/13/2022
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Kentucky 2021 Regular Session
A CONCURRENT RESOLUTION directing the Legislative Research Commission to establish the Pari-mutuel Wagering Taxation Task Force. [HCR-69]
Create the Pari-mutuel Wagering Taxation Task Force to study the taxes and rates related to horse-racing in KRS Chapter 138; establish membership; require the task force to meet at least monthly during the 2021 Interim, and to submit any proposed findings or recommendations to the Legislative Research Commission by December 1, 2021.
Sponsored by: Rep. Ruth Palumbo
3rd Reading, Adopted 88-6 on 03/12/2021
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Kentucky 2021 Regular Session
AN ACT relating to providing funding for the office of the property valuation administrator and making an appropriation therefor. [HB-368]
Create a new section of KRS Chapter 132 to establish a fee for taxing districts using the property valuation administrator's assessment roll and requirements for the expense of the revenues received from the fee; amend KRS 132.590 to include a consumer price index adjustment for the limits established for the fee counties pay for using the property valuation administrator's assessment roll; amend KRS 132.285 to include a consumer price index adjustment for the minimum and maximum limits established for the fees cities pay for using the property
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Sponsored by: Rep. Randall Bridges
Posted In Committee on 02/11/2021
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Kentucky 2021 Regular Session
AN ACT relating to the valuation of motor vehicles for property tax purposes. [HB-274]
Amend KRS 132.485 to clarify that the "rough trade-in" value or "clean trade-in" value shall not be used to determine the standard value of a motor vehicle; effective January 1, 2022.
Sponsored by: Rep. Patrick Flannery
Introduced In House on 01/13/2021
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Kentucky 2021 Regular Session
AN ACT relating to operations of the property valuation administrators and making an appropriation therefor. [SB-103]
Create a new section of KRS Chapter 132 to establish an electronic process for listing tangible personal property for property tax purposes; establish waiver requirements and department responsibilities; create a new section of KRS Chapter 134 to require taxpayers to register with property valuation administrators and provide an active e-mail address for electronic communication; establish waiver requirements and a processing fee; create a new section of KRS Chapter 133 to prohibit the retention of the property valuation administrator's office's
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Sponsored by: Sen. Robert Mills
To State & Local Government (s) on 02/02/2021
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Kentucky 2021 Regular Session
AN ACT relating to property assessments. [HB-135]
Amend KRS 132.010 to define highest and best use; amend KRS 132.191 to require property to be valued at the highest and best use; amend KRS 133.120 to change the qualifications of taxpayer representatives who receive compensation for appealing property assessments.
Sponsored by: Rep. Danny Bentley
To Appropriations & Revenue (h) on 02/11/2021
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Kentucky 2021 Regular Session
AN ACT proposing an amendment to the Constitution of Kentucky relating to the recall of elected officials. [HB-82]
Propose to create a new section of the Constitution of Kentucky to provide for the recall of all elected officials, except judges, by the voters; provide ballot language; submit to voters for ratification or rejection.
Sponsored by: Rep. James Tipton
Introduced In House on 01/05/2021
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Kentucky 2020 Regular Session
AN ACT relating to a special purpose governmental entity fee and making an appropriation therefor. [SB-241]
Create a new section of KRS Chapter 132 to establish an annual fee for a special purpose governmental entity's use of the property valuation administrator's assessment; establish requirements for the fee; allow the Department of Revenue to promulgate regulations for collection of the fee; create the special purpose governmental entity fund; establish requirements for the disbursement of funds; APPROPRIATION.
Sponsored by: Sen. Robert Mills
To State & Local Government (s) on 03/04/2020
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Kentucky 2020 Regular Session
A CONCURRENT RESOLUTION establishing the Property Valuation Administrator's Office Task Force. [HCR-124]
Create the Property Valuation Administrator's Office Task Force to study the operations and funding of the property valuation administrators' offices and the property valuation administrators' job requirements, property valuation methods, and timeframe in relation to the ad valorem taxation process; outline task force membership; require the task force to meet at least monthly during the 2020 Interim and to submit any proposed findings or recommendations to the Legislative Research Commission by December 1, 2020.
Sponsored by: Rep. Melinda Prunty
To State & Local Government (s) on 03/19/2020
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Kentucky 2020 Regular Session
AN ACT relating to fees that are established for services provided by elected officials. [HB-367]
Create a new section of KRS Chapter 64 to define "elected official"; establish that a statutory fee amount for services performed by elected officials or their offices be considered the maximum fee amount; allow the elected official to charge a lower fee amount when the maximum fee amount is not necessary for funding purposes; require a schedule of current fee rates to be posted and records of historical fee rates when the elected official charges a lower fee amount.
Sponsored by: Rep. Chad McCoy
Recommitted To Local Government (h) on 03/09/2020
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Kentucky 2020 Regular Session
AN ACT relating to duties of elected officials. [HB-342]
Create a new section of KRS Chapter 67 to require that all elected county officers develop and maintain a records retention policy and an inventory policy for the elected office; establish a penalty for failure to comply.
Sponsored by: Rep. Nancy Tate
Posted In Committee on 01/31/2020
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Kentucky 2020 Regular Session
AN ACT relating to vacancies in elective office. [HB-55]
Amend KRS 83A.165, 118.115, 118.165, 118.365, 118.375, and 118A.100 to extend by ten calendar days the deadline for filing nomination papers to fill an unexpired term if the vacancy occurs five calendar days or less before the prescribed deadline; amend KRS 118.225 to conform; amend KRS 132.380 to require an examination whenever there is a vacancy in the office of property valuation administrator and to direct that the certificates of any examination shall remain valid for four years.
Sponsored by: Rep. Richard Heath
Introduced In House on 01/07/2020