Kentucky 2026 Regular Session Status: Passed Senate 1 R cosponsors

SB 41 — AN ACT relating to the levy of an ad valorem tax rate.

Last action — to Committee on Committees (H)

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced January 07, 2026. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the House.

Prognosis

Advancing 48% · moderate confidence

Where this bill stands today.

Odds of enactment

Moderate

How often bills like it became law.

  • Passed Senate

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Amend KRS 132.017, relating to the process for a recall of a local ad valorem tax rate, to define "school nickel tax rate"; require a petition process for recalling the levy of a school nickel tax rate; remove other taxes levied by local governmental entities from the petition process requirements; require an ad valorem tax levied by a local governmental entity and a general tax rate levied by a local board of education to be voted upon by the voters if the tax rate produces more than 4% in revenues over the revenues produced by the compensating tax rate; require the suspension of the ordinance, order, resolution, or motion levying the tax rate until after the required election; allow a local governmental entity or a local board of education to cancel a required recall election by reconsidering the levy and instead levying a tax rate that produces no more than 4% in revenues over the revenues produced by the compensating tax rate; specify ballot and public notification requirements for the election; provide that if a tax rate is recalled, the compensating tax rate shall be levied; amend KRS 68.245, 75A.050, 132.018, 132.023, 132.027, and 160.470 to conform; make technical changes; EFFECTIVE January 1, 2027.

Bill Text

What changed in the latest version

52 added · 52 removed

52 line(s) added, 52 removed.

→
Previous
Latest
UNOFFICIAL COPY 26 RS BR 128 AN ACT relating to the levy of an ad valorem tax rate.
UNOFFICIAL COPY 26 RS SB 41/GA AN ACT relating to the levy of an ad valorem tax rate.
When a school nickel tax rate is levied by a local[district] board of education[ or other taxing district] that is primarily located in a county containing an urban-county government or a consolidated local government, the[ portion of a] school nickel tax rate[ levied by an ordinance, order, resolution, or motion of a district board of education or Page 1 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 other taxing district subject to recall as provided for in KRS 68.245, 132.023, 132.027, and 160.470,] shall go into effect fifty (50) days after its passage.
When a school nickel tax rate is levied by a local[district] board of education[ or other taxing district] that is primarily located in a county containing an urban-county government or a consolidated local government, the[ portion of a] school nickel tax rate[ levied by an ordinance, order, resolution, or motion of a district board of education or Page 1 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA other taxing district subject to recall as provided for in KRS 68.245, 132.023, 132.027, and 160.470,] shall go into effect fifty (50) days after its passage.
Notify the petition committee of all statutory requirements for the filing Page 2 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 of a valid petition under this section;
Notify the petition committee of all statutory requirements for the filing Page 2 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA of a valid petition under this section;
Except for petitions filed in response to a tax rate levied by a Page 3 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 district board of education, the petition shall be signed by a number of registered and qualified voters residing in the affected jurisdiction equal to at least ten percent (10%) of the total number of votes cast in the last preceding presidential election.
Except for petitions filed in response to a tax rate levied by a Page 3 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA district board of education, the petition shall be signed by a number of registered and qualified voters residing in the affected jurisdiction equal to at least ten percent (10%) of the total number of votes cast in the last preceding presidential election.
The inclusion of an invalid petition signature on a page shall not Page 4 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 invalidate the entire page of the petition, but shall instead result in the invalid petition signature being stricken and not counted.
The inclusion of an invalid petition signature on a page shall not Page 4 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA invalidate the entire page of the petition, but shall instead result in the invalid petition signature being stricken and not counted.
Notification shall be sent by certified mail and shall be published at least one (1) time in a newspaper of general circulation within the county containing the Page 5 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 local[ governmental entity or district] board of education levying the school nickel tax rate.
Notification shall be sent by certified mail and shall be published at least one (1) time in a newspaper of general circulation within the county containing the Page 5 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA local[ governmental entity or district] board of education levying the school nickel tax rate.
(b) The levy of an ad valorem tax rate which will produce revenue from real property, exclusive of revenue from new property, more than four percent Page 6 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 (4%) over the amount of revenue produced by the compensating tax rate, shall be subject to recall by placing a question on a ballot before the voters of the taxing district.
(b) The levy of an ad valorem tax rate which will produce revenue from real property, exclusive of revenue from new property, more than four percent Page 6 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA (4%) over the amount of revenue produced by the compensating tax rate, shall be subject to recall by placing a question on a ballot before the voters of the taxing district.
At least thirty (30) days prior to the election, the taxing district Page 7 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 shall inform the voters of the district about the details of the election through posting information on the first page of the taxing district's website for a period of two (2) weeks, and:
At least thirty (30) days prior to the election, the taxing district Page 7 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA shall inform the voters of the district about the details of the election through posting information on the first page of the taxing district's website for a period of two (2) weeks, and:
(5) (a)[(c)] In an election held under subsection (4) of this section[paragraph (a) of Page 8 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 this subsection], the question shall be framed to ask whether the voter is for the levy of the[ property] tax rate.
(5) (a)[(c)] In an election held under subsection (4) of this section[paragraph (a) of Page 8 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA this subsection], the question shall be framed to ask whether the voter is for the levy of the[ property] tax rate.
and a second set of bills shall be prepared and collected in the regular manner, according to the provisions of KRS Chapter 132, upon establishment of final tax rates by the Page 9 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 remaining taxing districts.
and a second set of bills shall be prepared and collected in the regular manner, according to the provisions of KRS Chapter 132, upon establishment of final tax rates by the Page 9 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA remaining taxing districts.
(5) (a) A county fiscal court, proposing to levy a tax rate, excluding any special tax Page 10 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 rate which may be levied at the request of a county community improvement district pursuant to KRS 107.350 and 107.360, following a favorable vote upon the tax by the voters of that county, which exceeds the compensating tax rate as defined in KRS 132.010, shall hold a public hearing to hear comments from the public regarding the proposed tax rate.
(5) (a) A county fiscal court, proposing to levy a tax rate, excluding any special tax Page 10 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA rate which may be levied at the request of a county community improvement district pursuant to KRS 107.350 and 107.360, following a favorable vote upon the tax by the voters of that county, which exceeds the compensating tax rate as defined in KRS 132.010, shall hold a public hearing to hear comments from the public regarding the proposed tax rate.
Page 11 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 3.
Page 11 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA 3.
(b) The county fiscal court shall, within seven (7) days following the adoption of Page 12 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 its[an] ordinance to levy a tax rate, excluding any special tax rate which may be levied at the request of a county community improvement district pursuant to KRS 107.350 and 107.360, following a favorable vote upon a tax by the voters of that county, which will produce revenue from real property, exclusive of revenue from new property as defined in KRS 132.010, more than four percent (4%) over the amount of revenue produced by the compensating tax rate as defined in KRS 132.010, cause to be published, in the newspaper of largest circulation in the county, a display type advertisement of not less than twelve (12) column inches the following:
(b) The county fiscal court shall, within seven (7) days following the adoption of Page 12 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA its[an] ordinance to levy a tax rate, excluding any special tax rate which may be levied at the request of a county community improvement district pursuant to KRS 107.350 and 107.360, following a favorable vote upon a tax by the voters of that county, which will produce revenue from real property, exclusive of revenue from new property as defined in KRS 132.010, more than four percent (4%) over the amount of revenue produced by the compensating tax rate as defined in KRS 132.010, cause to be published, in the newspaper of largest circulation in the county, a display type advertisement of not less than twelve (12) column inches the following:
(b) The property taxed shall be subject to county tax, and the tax levied by the board upon creation of the district shall be approved by the county fiscal court, consolidated local government, charter county government, or unified local government having jurisdiction over the district at the time of passage of Page 13 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 the ordinance creating the district.
(b) The property taxed shall be subject to county tax, and the tax levied by the board upon creation of the district shall be approved by the county fiscal court, consolidated local government, charter county government, or unified local government having jurisdiction over the district at the time of passage of Page 13 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA the ordinance creating the district.
Page 14 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 2.
Page 14 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA 2.
The fiscal court shall, in the ordinance set forth in subsection (2) of this section and in consultation with the sheriff and the consolidated emergency services district, set a collection fee for the sheriff in an amount not to exceed four and one-fourth percent Page 15 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 (4.25%).
The fiscal court shall, in the ordinance set forth in subsection (2) of this section and in consultation with the sheriff and the consolidated emergency services district, set a collection fee for the sheriff in an amount not to exceed four and one-fourth percent Page 15 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA (4.25%).
Page 16 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 (1) A[No] special purpose governmental entity shall not levy a tax rate which exceeds the compensating tax rate until the taxing district has complied with the provisions of KRS 65A.110 and subsection (2) of this section.
Page 16 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA (1) A[No] special purpose governmental entity shall not levy a tax rate which exceeds the compensating tax rate until the taxing district has complied with the provisions of KRS 65A.110 and subsection (2) of this section.
and Page 17 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 8.
and Page 17 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA 8.
The fact that[ the part of] the rate which will produce revenue from real property, exclusive of new property, in excess of four percent (4%) over Page 18 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 the amount of revenue produced by the compensating tax rate is subject to recall[;
The fact that[ the part of] the rate which will produce revenue from real property, exclusive of new property, in excess of four percent (4%) over Page 18 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA the amount of revenue produced by the compensating tax rate is subject to recall[;
Page 19 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 5.
Page 19 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA 5.
(b) The city or urban-county government shall, within seven (7) days following the adoption of its[an] ordinance to levy a tax rate which will produce revenue from real property, exclusive of revenue from new property[ as defined in KRS 132.010], more than four percent (4%) over the amount of revenue Page 20 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 produced by the compensating tax rate[ defined in KRS 132.010], cause to be published, in the newspaper of largest circulation in the county, a display type advertisement of not less than twelve (12) column inches the following:
(b) The city or urban-county government shall, within seven (7) days following the adoption of its[an] ordinance to levy a tax rate which will produce revenue from real property, exclusive of revenue from new property[ as defined in KRS 132.010], more than four percent (4%) over the amount of revenue Page 20 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA produced by the compensating tax rate[ defined in KRS 132.010], cause to be published, in the newspaper of largest circulation in the county, a display type advertisement of not less than twelve (12) column inches the following:
In the event of a merger of school districts, the limitations contained in this section Page 21 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 shall be based upon the combined revenue of the merging districts, as computed under the provisions of this section.
In the event of a merger of school districts, the limitations contained in this section Page 21 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA shall be based upon the combined revenue of the merging districts, as computed under the provisions of this section.
The failure of the local[district] board of education to furnish the rates within the time prescribed shall not invalidate any Page 22 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 levy made thereafter.
The failure of the local[district] board of education to furnish the rates within the time prescribed shall not invalidate any Page 22 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA levy made thereafter.
The general tax rate for the current year, and the revenue expected to be Page 23 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 produced by that rate;
The general tax rate for the current year, and the revenue expected to be Page 23 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA produced by that rate;
Page 24 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 (b) The local[district] board of education shall, within seven (7) days following the adoption of its[an] ordinance, order, resolution, or motion to levy a general tax rate, except as provided in subsections (9) and (10) of this section and KRS 157.440, which will produce revenue from real property, exclusive of revenue from new property as defined in KRS 132.010, more than four percent (4%) over the amount of revenue produced by the compensating tax rate as defined in KRS 132.010, cause the following to be published, in the newspaper of largest circulation in the county, a display type advertisement of not less than twelve (12) column inches:
Page 24 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA (b) The local[district] board of education shall, within seven (7) days following the adoption of its[an] ordinance, order, resolution, or motion to levy a general tax rate, except as provided in subsections (9) and (10) of this section and KRS 157.440, which will produce revenue from real property, exclusive of revenue from new property as defined in KRS 132.010, more than four percent (4%) over the amount of revenue produced by the compensating tax rate as defined in KRS 132.010, cause the following to be published, in the newspaper of largest circulation in the county, a display type advertisement of not less than twelve (12) column inches:
"Equivalent tax rate" is defined as the rate which results when the income collected during the prior year from all taxes levied by the district for school purposes is divided by the total assessed value of property plus the assessment for motor vehicles certified by the Department of Page 25 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed UNOFFICIAL COPY 26 RS BR 128 Revenue.
"Equivalent tax rate" is defined as the rate which results when the income collected during the prior year from all taxes levied by the district for school purposes is divided by the total assessed value of property plus the assessment for motor vehicles certified by the Department of Page 25 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA UNOFFICIAL COPY 26 RS SB 41/GA Revenue.
Page 26 of 26 BR012800.100 - 128 - XXXX 3/9/2026 3:24 PM Jacketed
Page 26 of 26 SB004110.100 - 128 - XXXX 3/9/2026 3:27 PM GA
⬇ Download PDF
View plain text versions (2)

Action History

  1. to Committee on Committees (H)

  2. received in House

  3. 3rd reading, passed 26-9

  4. passed over and retained in the Orders of the Day

  5. posted for passage in the Regular Orders of the Day for Friday, March 06 2026

  6. 2nd reading, to Rules

  7. reported favorably, 1st reading, to Calendar

  8. to Appropriations & Revenue (S)

  9. to Committee on Committees (S)

  10. introduced in Senate

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 137 not signed on · 9 voted No

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (137)

137 members have not signed on to this bill.

Show all 137 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

PASS SB 41

Passed 26 Yea · 9 Nay · 3 Other
Party YeaNayPresentNot Voting
Republican 26403
Democrat 0500
Total 26903
% of votes cast 68%24%0%8%
How each member voted (38)
Member Party Vote
Cassie Chambers Armstrong Democrat Nay
Gary Clemons Democrat Nay
Gerald A. Neal Democrat Nay
Karen Berg Democrat Nay
Keturah J. Herron Democrat Nay
Aaron Reed Republican Yea
Amanda Mays Bledsoe Republican Yea
Brandon J. Storm Republican Yea
Christian McDaniel Republican Yea
Craig Richardson Republican Yea
Danny Carroll Republican Yea
David P. Givens Republican Nay
Donald Douglas Republican Yea
Gary Boswell Republican Yea
Greg Elkins Republican Yea
Jared Carpenter Republican Not Voting
Jason Howell Republican Nay
Jason Nemes Republican Yea
Jimmy Higdon Republican Yea
Julie Raque Adams Republican Yea
Lindsey Tichenor Republican Yea
Matt Nunn Republican Yea
Matthew Deneen Republican Yea
Max Wise Republican Yea
Michael Meredith Republican Yea
Nick Wilson Republican Yea
Phillip Wheeler Republican Yea
Rick Girdler Republican Not Voting
Robby Mills Republican Yea
Robert Stivers Republican Yea
Robin L. Webb Republican Nay
Scott Madon Republican Yea
Shelley Funke Frommeyer Republican Yea
Stephen West Republican Yea
Steve Rawlings Republican Yea
Tom Smith Republican Not Voting
Wade Williams Republican Yea
Walker Thomas Republican Nay

Official roll call →

Subjects

taxation elections education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 41 do?
Amend KRS 132.017, relating to the process for a recall of a local ad valorem tax rate, to define "school nickel tax rate"; require a petition process for recalling the levy of a school nickel tax rate; remove other taxes levied by local governmental entities from the petition process requirements; require an ad valorem tax levied by a local governmental entity and a general tax rate levied by a local board of education to be voted upon by the voters if the tax rate produces more than 4% in revenues over the revenues produced by the compensating tax rate; require the suspension of the ordinance, order, resolution, or motion levying the tax rate until after the required election; allow a local governmental entity or a local board of education to cancel a required recall election by reconsidering the levy and instead levying a tax rate that produces no more than 4% in revenues over the revenues produced by the compensating tax rate; specify ballot and public notification requirements for the election; provide that if a tax rate is recalled, the compensating tax rate shall be levied; amend KRS 68.245, 75A.050, 132.018, 132.023, 132.027, and 160.470 to conform; make technical changes; EFFECTIVE January 1, 2027.
Who sponsors SB 41?
SB 41 is sponsored by Gary Boswell (Republican).
What is the current status of SB 41?
This bill has passed the Senate. Introduced January 07, 2026. It now moves to the second chamber.
Where can I track SB 41?
Track SB 41 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 41

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 41

Last checked for changes 2 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →