# Kentucky HB 100: AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to property exempt from taxation.

Kentucky HB 100, AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to property exempt from taxation., is a 2026 Regular Session House bill sponsored by James Tipton (Republican); status failed, last action 2026-01-14 (to Elections, Const. Amendments & Intergovernmental Affairs (H)) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/KY-HB100-2026RS
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kentucky HB 100
- State: Kentucky
- Session: 2026 Regular Session
- Title: AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to property exempt from taxation.
- Status: failed
- Chamber: House
- Introduced: 2026-01-07
- Last action: 2026-01-14, to Elections, Const. Amendments & Intergovernmental Affairs (H)
- Sponsor: James Tipton (Republican)
- Cosponsors: 2
- Subjects: Aged Persons And Aging, Constitution, Ky., County Clerks, Disabilities, Elections And Voting, Secretary Of State, Taxation, Taxation, Property, Local Mandate
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: James Tipton (Republican), House
- Cosponsor: Al Gentry (Democrat), House
- Cosponsor: Bobby McCool (Republican), House

## Actions (3)

- 2026-01-14: to Elections, Const. Amendments & Intergovernmental Affairs (H) (House)
- 2026-01-07: to Committee on Committees (H) (House)
- 2026-01-07: introduced in House (House)

## Bill text

- Introduced, 2025-09-25: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb100/orig_bill.pdf)

## Related bills

- SB 197: AN ACT providing funding and establishing conditions for state government agencies and institutions, making an appropriation therefor, and declaring an emergen… (became law)
- SB 133: AN ACT relating to the fiscal reporting of local entities. (signed)
- HB 869: AN ACT relating to fiscal matters and declaring an emergency. (signed)
- SB 324: AN ACT relating to the entertainment industry. (signed)
- SB 66: AN ACT relating to the operation of a motor vehicle. (signed)
- HB 826: AN ACT relating to education. (signed)

## Sources
- [Introduced (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb100/orig_bill.pdf)

## Related
- [SB 197: AN ACT providing funding and establishing conditions for state government agenc…](https://policyrisk.com/state-bill/KY-SB197-2026RS)
- [SB 133: AN ACT relating to the fiscal reporting of local entities.](https://policyrisk.com/state-bill/KY-SB133-2026RS)
- [HB 869: AN ACT relating to fiscal matters and declaring an emergency.](https://policyrisk.com/state-bill/KY-HB869-2026RS)
- [SB 324: AN ACT relating to the entertainment industry.](https://policyrisk.com/state-bill/KY-SB324-2026RS)
- [SB 66: AN ACT relating to the operation of a motor vehicle.](https://policyrisk.com/state-bill/KY-SB66-2026RS)
- [HB 826: AN ACT relating to education.](https://policyrisk.com/state-bill/KY-HB826-2026RS)
- [Kentucky bills](https://policyrisk.com/states/kentucky/bills)
- [Kentucky state hub](https://policyrisk.com/states/kentucky)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/KY-HB100-2026RS (as of 2026-11-01).