A CONCURRENT RESOLUTION directing the establishment of the Property Tax Relief Task Force.
Summary
SCR 138 is a concurrent resolution directing the Legislative Research Commission to establish a Property Tax Relief Task Force. The task force is charged with taking a broad, holistic look at property taxation in Kentucky and developing recommendations on current and future policy needs to address affordability concerns. The resolution frames the issue as one affecting homeowners, families, and economic development, while also recognizing that property taxes are a longstanding and important source of revenue for local government services.
The task force would be made up of eight legislators, with appointments split between Senate and House leadership and minority leaders, and subject to approval by the Legislative Research Commission. It would meet monthly during the 2026 interim and submit findings and recommendations by December 1, 2026. The resolution also allows the Legislative Research Commission to assign the study to another interim committee or subcommittee and set a different completion date if needed.
Impact
SCR 138 does not itself change tax rates, exemptions, or assessment rules, but it would create a formal legislative study process focused on property tax policy. Its practical impact would be to direct interim legislative attention toward property tax relief, affordability, and the balance between homeowner burden and local government revenue needs. The resolution could influence future statutory or constitutional changes by generating recommendations for the General Assembly and related committees.
Sentiment
The overall sentiment reflected in the bill text is supportive of property tax relief and concern about rising tax burdens on Kentuckians, especially homeowners and families. At the same time, the resolution acknowledges the importance of property taxes for funding schools, public safety, infrastructure, and other local services, suggesting a measured and study-oriented approach rather than an immediate policy overhaul. No committee transcript or vote data is available, so there is no recorded debate or formal vote sentiment beyond the resolution’s stated findings.
Contention
The main point of contention implied by the resolution is the tradeoff between reducing property tax burdens and preserving revenue for local taxing districts that rely on property taxes to fund essential services. Another likely issue is whether the state should pursue broad property tax relief through a task force study versus more direct legislative action. Because no committee discussion or votes are provided, there is no documented disagreement among specific members or stakeholders, but the text suggests tension between homeowners seeking relief and local governments dependent on property tax revenue.