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Senate passes bill to freeze future property‑tax assessment increases for homeowners 65 and older
Summary
SB51, a constitutional amendment proposal to exempt future increases in property tax assessments for primary residences of Kentuckians aged 65 and older, passed the Senate 37‑0 on Jan. 22, 2026; sponsors said the measure is intended to protect seniors on fixed incomes as income tax changes occur.
FRANKFORT, Ky. — The Kentucky Senate on Jan. 22 passed SB51, a proposal described by its sponsor as senior property tax relief that would exempt future increases in assessed value for primary residences owned and occupied by Kentuckians aged 65 and older.
Sponsor explanation: Senator Nimas (Bullitt) said the measure would protect seniors from assessment increases while preserving existing tax revenue levels; he framed the proposal as a response to older residents on fixed incomes who have paid income taxes during their working years and now face rising property assessments.
Implementation and limits: The sponsor said homeowners would continue to pay property taxes based on the assessment level when they turned 65 but would be protected from future assessment increases. He emphasized the measure is structured so it cannot reduce overall tax revenue but only limit growth in budgeted revenue tied to assessment increases.
Vote and procedural remarks: The Senate debated minor implementation questions and recorded 37 yeas, 0 nays; the bill passed. Sponsors noted implementation details will require follow‑up discussion as the measure advances through the process.
