AN ACT relating to standardizing real property tax bills.
Summary
SB 91 would require all real property tax bills in Kentucky to use a standardized form prescribed by the Department of Revenue. The form would have to include a set list of fields so taxpayers can more easily identify who is collecting the tax, what property is being taxed, the assessed and taxable values, applicable exemptions, each taxing district and tax rate, the tax year, fees, due dates, delinquency information, payment options, and any other information the department considers necessary. The bill also requires the form to display the department’s website and allows, but does not require, a detachable payment stub.
The bill directs the department to make the standardized form available to all taxing districts that levy real property taxes in Kentucky. It expressly excludes certificates of delinquency and third-party purchasers from its requirements. In practical terms, the measure is aimed at making property tax bills more uniform and easier for taxpayers to understand, while preserving local taxing districts’ ability to collect property taxes through a common state-prescribed format.
Impact
SB 91 would add a new section to KRS Chapter 134 and create a statewide standard for real property tax bills. It would affect sheriffs and other taxing districts that collect property taxes by requiring them to use the department’s form, and it would likely change how tax bill information is presented to property owners across the state. The bill does not change tax rates or assessment rules, but it does impose a formatting and disclosure requirement on local tax collection documents.
Sentiment
Based on the bill text and the absence of recorded committee debate or votes, the measure appears to be a straightforward administrative reform with an informational and taxpayer-service focus. The bill’s purpose is neutral and practical: improving consistency, transparency, and ease of use for property tax bills. No opposition or support is documented in the provided materials, so there is no recorded controversy in the available history.
Contention
No committee transcript or vote record was provided, so no specific points of contention can be identified from the available materials. Potential areas of concern, if raised, would likely involve the administrative burden on local taxing districts and sheriffs, the cost of updating billing systems, and how much discretion the Department of Revenue would have to require additional information on the standardized form. The bill also leaves open whether the optional payment stub and any department-required extra information could create implementation differences across districts.