Kentucky 2026 Regular Session Status: Passed Senate 5 R cosponsors

SB 3 — AN ACT relating to school district finances.

Last action — to Committee on Committees (H)

  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 21, 2026. It now moves to the second chamber.

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

Prognosis

Advancing 56% · 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.

  • 5 sponsors

    5 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (5 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

Create a new section of KRS Chapter 160 to establish the calendar and procedures for a district superintendent and local board of education to adopt a school district budget; require that a budget must include a reserve of not less than 2%; amend KRS 160.431 to require the annual financial report and the Kentucky Department of Education's written report be published on the district financial disclosure website; amend KRS 160.463 to require a school district to maintain a district financial disclosure website; identify the information that shall be published on the website; amend KRS 157.440, 160.390, 160.460, 160.470, 160.473, 160.530, 160.550, and 424.250 to conform; require districts to publish the most recent information available on the district financial disclosure website upon the effective date of the Act.

Bill Text

What changed in the latest version

425 added · 401 removed

425 line(s) added, 401 removed.

→
Previous
Latest
UNOFFICIAL COPY 26 RS BR 1799 AN ACT relating to school district finances.
UNOFFICIAL COPY 26 RS SB 3/GA AN ACT relating to school district finances.
The projected revenues from the various taxes levied by the Page 1 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 district;
The projected revenues from the various taxes levied by the Page 1 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA district;
and ii The report required in subparagraph 1.b.
and ii.
The report required in subparagraph 1.b.
The local board shall submit to the Kentucky Board of Education the Page 2 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 adopted working budget for final approval.
The local board shall submit to the Kentucky Board of Education the Page 2 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA adopted working budget for final approval.
Page 3 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 (b) Qualifications for continuing education providers;
Page 3 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA (b) Qualifications for continuing education providers;
(1) The local board of education of each school district shall direct its superintendent Page 4 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 to publish on the school district's main website a link to a district financial disclosure website that contains:
(1) The local board of education of each school district shall direct its superintendent Page 4 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA to publish on the school district's main website a link to a district financial disclosure website that contains:
(b) The employment contract of the superintendent and any appendices or amendments to the contract within five (5) days of the local board's approval;
(b) The following:
1.
The employment contract of the superintendent, including any appendices;
2.
Within five (5) days of approval by the local board of education, any amendments to the contract of the superintendent;
3.
A link to the Kentucky Department of Education's website on school district personnel information, including superintendent compensation;
and 4.
Upon separation of the superintendent:
a.
The gross salary paid to the superintendent during the superintendent's final fiscal year;
b.
The total sick leave days accumulated by the superintendent immediately prior to separation and the amount paid to the superintendent for the accumulated sick leave days upon Page 5 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA separation;
and c.
The total annual and personal days accumulated by the superintendent immediately prior to separation and the amount paid to the superintendent for the accumulated annual and personal leave days upon separation;
(2) (a) The local[school] board of education of each school district[public school system] shall direct its superintendent to publish the complete annual financial Page 5 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 statement and the school report card annually:
(2) (a) The local[school] board of education of each school district[public school system] shall direct its superintendent to publish the complete annual financial statement and the school report card annually:
(d)[(4)] Each system's financial statements shall be prepared and presented on a basis consistent with that of the other systems.
Page 6 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA (d)[(4)] Each system's financial statements shall be prepared and presented on a basis consistent with that of the other systems.
(b) To participate in the Facilities Support Program of Kentucky, the board of education of each school district shall commit at least an equivalent tax rate of Page 6 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 five cents ($0.05) to debt service, new facilities, or major renovations of existing school facilities, or the purchase of land if approved by the commissioner of education as provided in KRS 157.420(4)(b).
(b) To participate in the Facilities Support Program of Kentucky, the board of education of each school district shall commit at least an equivalent tax rate of five cents ($0.05) to debt service, new facilities, or major renovations of existing school facilities, or the purchase of land if approved by the commissioner of education as provided in KRS 157.420(4)(b).
The equalization funds shall be committed to debt service to the greatest extent possible, but any excess equalization funds not needed for debt service shall be deposited to a restricted building fund account.
The equalization funds shall be committed to debt service to the greatest extent possible, but any excess equalization funds Page 7 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA not needed for debt service shall be deposited to a restricted building fund account.
Page 7 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 5.
5.
Acts ch.
Acts Page 8 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA ch.
Page 8 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 (b) The election shall be held not less than fifteen (15) or more than thirty (30) days from the time the request of the board is filed with the county clerk, and reasonable notice of the election shall be given.
(b) The election shall be held not less than fifteen (15) or more than thirty (30) days from the time the request of the board is filed with the county clerk, and reasonable notice of the election shall be given.
(3) For the 1966 tax year and for all subsequent years for levies which were approved prior to December 8, 1965, no district board of education shall levy a tax at a rate under the provisions of this section which exceeds the compensating tax rate as defined in KRS 132.010, except as provided in subsection (4) of this section and except that a rate which has been approved by the voters under this section but which was not levied by the district board of education in 1965 may be levied after it has been reduced to the compensating tax rate as defined in KRS 132.010, and except that in any school district where the rate levied in 1965 was less than the maximum rate which had been approved by the voters, the compensating tax rate shall be computed and may be levied as though the maximum approved rate had been levied in 1965 and the amount of revenue which would have been produced from such maximum levy had been derived therefrom.
(3) For the 1966 tax year and for all subsequent years for levies which were approved prior to December 8, 1965, no district board of education shall levy a tax at a rate under the provisions of this section which exceeds the compensating tax rate as defined in KRS 132.010, except as provided in subsection (4) of this section and Page 9 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA except that a rate which has been approved by the voters under this section but which was not levied by the district board of education in 1965 may be levied after it has been reduced to the compensating tax rate as defined in KRS 132.010, and except that in any school district where the rate levied in 1965 was less than the maximum rate which had been approved by the voters, the compensating tax rate shall be computed and may be levied as though the maximum approved rate had been levied in 1965 and the amount of revenue which would have been produced from such maximum levy had been derived therefrom.
Page 9 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 (1) The superintendent shall devote himself exclusively to his duties.
(1) The superintendent shall devote himself exclusively to his duties.
He shall be responsible for all personnel actions including hiring, assignments, transfer, dismissal, suspension, reinstatement, promotion, and demotion and reporting the actions to the local board.
He shall be responsible for all personnel actions including hiring, assignments, transfer, dismissal, suspension, reinstatement, promotion, and demotion and reporting the Page 10 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA actions to the local board.
Page 10 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 (3) All school taxes shall be levied on all property subject to local taxation in the jurisdiction of the tax-levying authority.
(3) All school taxes shall be levied on all property subject to local taxation in the jurisdiction of the tax-levying authority.
No later than July 1, 1994, all real property located in the state and subject to local taxation shall be assessed at one hundred percent (100%) of fair cash value.
No later than July 1, 1994, all real property located in the state and subject to local taxation shall be assessed at one hundred percent (100%) Page 11 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA of fair cash value.
(b) If an election is held as provided for in KRS 132.017 and the question should Page 11 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 fail, such failure shall not reduce the "...general tax rate that could have been levied in the preceding year...," referred to in subsection (1)(a) of this section, for purposes of computing the general tax rate for succeeding years.
(b) If an election is held as provided for in KRS 132.017 and the question should fail, such failure shall not reduce the "...general tax rate that could have been levied in the preceding year...," referred to in subsection (1)(a) of this section, for purposes of computing the general tax rate for succeeding years.
(3) Upon receipt of property assessments from the Department of Revenue, the commissioner of education shall certify the following to each district board of education:
Page 12 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA (3) Upon receipt of property assessments from the Department of Revenue, the commissioner of education shall certify the following to each district board of education:
(5) Within thirty (30) days after the district board of education has received its Page 12 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 assessment data, the rates levied shall be forwarded to the Kentucky Board of Education for its approval or disapproval.
(5) Within thirty (30) days after the district board of education has received its assessment data, the rates levied shall be forwarded to the Kentucky Board of Education for its approval or disapproval.
(b) Each district board of education shall submit to the Kentucky Board of Education no later than September 30, a close estimate or working budget which shall conform to the administrative regulations prescribed by the Kentucky Board of Education.
(b) Each district board of education shall submit to the Kentucky Board of Page 13 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA Education no later than September 30, a close estimate or working budget which shall conform to the administrative regulations prescribed by the Kentucky Board of Education.
Page 13 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 1.
1.
7.
Page 14 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA 7.
Show all 53 changed rows (13 more)
Previous
Latest
(7)[(8)] (a) That portion of a general tax rate, except as provided in subsections (8) and (9)[(9) and (10)] of this section, KRS 157.440, and KRS 157.621, levied by an action of a district board of education which will produce, respectively, revenue from real property, exclusive of revenue from new property, more than four percent (4%) over the amount of revenue produced by the compensating tax rate defined in KRS 132.010, shall be subject to a recall Page 14 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 vote or reconsideration by the district board of education as provided for in KRS 132.017, and shall be advertised as provided for in paragraph (b) of this subsection.
(7)[(8)] (a) That portion of a general tax rate, except as provided in subsections (8) and (9)[(9) and (10)] of this section, KRS 157.440, and KRS 157.621, levied by an action of a district board of education which will produce, respectively, revenue from real property, exclusive of revenue from new property, more than four percent (4%) over the amount of revenue produced by the compensating tax rate defined in KRS 132.010, shall be subject to a recall vote or reconsideration by the district board of education as provided for in KRS 132.017, and shall be advertised as provided for in paragraph (b) of this subsection.
(b) The district board of education shall, within seven (7) days following adoption of an ordinance, order, resolution, or motion to levy a general tax rate, except as provided in subsections (8) and (9)[(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 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:
(b) The district board of education shall, within seven (7) days following adoption of an ordinance, order, resolution, or motion to levy a general tax rate, except as provided in subsections (8) and (9)[(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 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 Page 15 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA (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 Page 15 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 property plus the assessment for motor vehicles certified by the Department of 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 Revenue.
(9)[(10)] A district board of education may levy a general tax rate that will produce revenue from real property, exclusive of revenue from new property, that is four percent (4%) over the amount of the revenue produced by the compensating tax rate as defined in KRS 132.010.
(9)[(10)] A district board of education may levy a general tax rate that will produce revenue from real property, exclusive of revenue from new property, that is four percent (4%) over the amount of the revenue produced by the compensating tax rate Page 16 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA as defined in KRS 132.010.
Page 16 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 The money collected by taxation under the provisions of KRS 160.460 to 160.520 and other school money shall be expended by the board of education in accordance with the working[recommendations contained in the] budget submitted to and approved by the Kentucky Board of Education.
The money collected by taxation under the provisions of KRS 160.460 to 160.520 and other school money shall be expended by the board of education in accordance with the working[recommendations contained in the] budget submitted to and approved by the Kentucky Board of Education.
(2) Any school district having authorized an expenditure in violation of subsection (1) of this section may be so certified at any time by the Kentucky Board of Education.
(2) Any school district having authorized an expenditure in violation of subsection (1) Page 17 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA of this section may be so certified at any time by the Kentucky Board of Education.
(3) Any school district subject to the provisions of subsection (2) of this section shall so remain until such time as the Kentucky Board of Education has approved, in conformity with KRS 160.470, a working budget for the district for a succeeding fiscal year.
(3) Any school district subject to the provisions of subsection (2) of this section shall so remain until such time as the Kentucky Board of Education has approved, in conformity with Section 1 of this Act[KRS 160.470], a working budget for the district for a succeeding fiscal year.
(4) In addition to the penalties set forth in KRS 160.990, any person who knowingly expends or authorizes the expenditure of school district funds or who knowingly authorizes or executes any employment, purchase, or contract, in violation of this section, shall be jointly and severably liable in person and upon any official bond he Page 17 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed UNOFFICIAL COPY 26 RS BR 1799 has given to such district to the extent of any payments on the void claim.
(4) In addition to the penalties set forth in KRS 160.990, any person who knowingly expends or authorizes the expenditure of school district funds or who knowingly authorizes or executes any employment, purchase, or contract, in violation of this section, shall be jointly and severably liable in person and upon any official bond he has given to such district to the extent of any payments on the void claim.
Upon the effective date of this Act, the school board of each school district shall direct its superintendent publish on the district financial disclosure website required in Section 3 of this Act the most recent information available to the district for the items listed in subsection (1) of Section 3 of this Act.
KRS 424.250 is amended to read as follows:
Page 18 of 18 BR179900.100 - 1799 - XXXX 2/2/2026 4:41 PM Jacketed
At the same time that copies of the budget of a school district are filed with the clerk of the tax levying authority for the district, as provided in Section 1 of this Act[KRS 160.470], the board of education of the district shall cause the budget to be advertised for the district by publishing a copy of the budget in a newspaper and on the district's website.
Section 12.
Upon the effective date of this Act, the school board of each school Page 18 of 19 SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PM GA UNOFFICIAL COPY 26 RS SB 3/GA district shall direct its superintendent publish on the district financial disclosure website required in Section 3 of this Act the most recent information available to the district for the items listed in subsection (1) of Section 3 of this Act.
SB000310.100 - 1799 - XXXX 2/2/2026 4:46 PMe 19 of 19 GA
⬇ Download PDF
View plain text versions (2)

Action History

  1. to Committee on Committees (H)

  2. received in House

  3. 3rd reading, passed 35-1 with Committee Amendment (1) and Floor Amendment (2)

  4. floor amendment (1) withdrawn

  5. posted for passage in the Regular Orders of the Day for Monday, February 02 2026

  6. floor amendment (2) filed

  7. 2nd reading, to Rules

  8. floor amendment (1) filed

  9. reported favorably, 1st reading, to Calendar with Committee Amendment (1)

  10. to Education (S)

  11. to Committee on Committees (S)

  12. introduced in Senate

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

5 sponsors · 0 co-sponsors · 133 not signed on · 1 voted No

Sponsors (5)

Co-sponsors (0)

None.

Not signed on (133)

133 members have not signed on to this bill.

Show all 133 →

"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 3 w/ SCA 1, SFA 2

Passed 35 Yea · 1 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 5000
Republican 30102
Total 35102
% of votes cast 92%3%0%5%
How each member voted (38)
Member Party Vote
Cassie Chambers Armstrong Democrat Yea
Gary Clemons Democrat Yea
Gerald A. Neal Democrat Yea
Karen Berg Democrat Yea
Keturah J. Herron Democrat Yea
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 Yea
Donald Douglas Republican Yea
Gary Boswell Republican Yea
Greg Elkins Republican Yea
Jared Carpenter Republican Yea
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 Not Voting
Scott Madon Republican Yea
Shelley Funke Frommeyer Republican Yea
Stephen West Republican Yea
Steve Rawlings Republican Yea
Tom Smith Republican Yea
Wade Williams Republican Yea
Walker Thomas Republican Yea

Official roll call →

Subjects

finance 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 3 do?
Create a new section of KRS Chapter 160 to establish the calendar and procedures for a district superintendent and local board of education to adopt a school district budget; require that a budget must include a reserve of not less than 2%; amend KRS 160.431 to require the annual financial report and the Kentucky Department of Education's written report be published on the district financial disclosure website; amend KRS 160.463 to require a school district to maintain a district financial disclosure website; identify the information that shall be published on the website; amend KRS 157.440, 160.390, 160.460, 160.470, 160.473, 160.530, 160.550, and 424.250 to conform; require districts to publish the most recent information available on the district financial disclosure website upon the effective date of the Act.
Who sponsors SB 3?
SB 3 is sponsored by Mike Wilson (Republican), Shelley Funke Frommeyer (Republican), Greg Elkins (Republican), Donald Douglas (Republican), and Lindsey Tichenor (Republican).
What is the current status of SB 3?
This bill has passed the Senate. Introduced January 21, 2026. It now moves to the second chamber.
Where can I track SB 3?
Track SB 3 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 3

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 3

Last checked for changes about 2 months ago · updated continuously

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

Track this bill →