Official record
Measure details
- Jurisdiction
- Kentucky
- Session
- 2026RS
- Chamber
- lower
- Classification
- bill
- Subjects
- Administrative Regulations And Proceedings, Attorney, County, Cities, Counties, County Clerks, Education, Finance, Local Government, Local Mandate, Property Valuation Administrators, Sheriffs, State Agencies, Taxation, Taxation, Property
- Introduced / first action
- 2026-02-18 05:00:00
Source-supplied abstracts
Create a new section of KRS Chapter 134, relating to collection of taxes to establish a quarterly installment payment program; define terms; provide installment payment calculation guidelines; require specific property tax information to be sent to the taxpayer through notifications or made accessible through an electronic system; allow an administrative fee up to 3%; disallow 2% discount for early payment of taxes if taxes paid under quarterly installment payment program; prohibit collection of penalties and interest on installment payments; require the Department of Revenue to promulgate administrative regulations; establish penalties for noncompliance; amend KRS 133.220 to require the sheriff or collector to include specific tax payment information on tax notices; amend KRS 134.015 to conform.
Sponsors
- L. Willner (primary), primary
- B. Chester-Burton (primary), primary