# Kentucky SB 41: AN ACT relating to the levy of an ad valorem tax rate.

Kentucky SB 41, AN ACT relating to the levy of an ad valorem tax rate., is a 2026 Regular Session Senate bill sponsored by Gary Boswell (Republican); status failed, last action 2026-03-10 (to Committee on Committees (H)); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/KY-SB41-2026RS
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kentucky SB 41
- State: Kentucky
- Session: 2026 Regular Session
- Title: AN ACT relating to the levy of an ad valorem tax rate.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-07
- Last action: 2026-03-10, to Committee on Committees (H)
- Sponsor: Gary Boswell (Republican)
- Cosponsors: 0
- Subjects: County Clerks, Education, Elementary And Secondary, Fiscal Note, Effective Dates, Delayed, Property, Cities, Counties, Education, Finance, Elections And Voting, Local Government, Special Districts, Special Purpose Governmental Entities, Taxation, Taxation, Property, Local Mandate
- Touches household money: yes
- Roll calls: 1 (26 yes, 9 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Gary Boswell (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-09 | Senate | 3rd reading, passed | pass | 26 | 9 |   |

## Actions (10)

- 2026-03-10: to Committee on Committees (H) (House)
- 2026-03-10: received in House (House)
- 2026-03-09: 3rd reading, passed 26-9 (Senate)
- 2026-03-06: passed over and retained in the Orders of the Day (Senate)
- 2026-03-04: posted for passage in the Regular Orders of the Day for Friday, March 06 2026 (Senate)
- 2026-02-26: 2nd reading, to Rules (Senate)
- 2026-02-25: reported favorably, 1st reading, to Calendar (Senate)
- 2026-02-11: to Appropriations & Revenue (S) (Senate)
- 2026-01-07: to Committee on Committees (S) (Senate)
- 2026-01-07: introduced in Senate (Senate)

## Bill text

- Current, 2026-03-09: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/sb41/bill.pdf)
- Introduced, 2026-03-09: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/sb41/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 66: AN ACT relating to the operation of a motor vehicle. (signed)
- HB 826: AN ACT relating to education. (signed)
- HB 727: AN ACT relating to education and declaring an emergency. (signed)

## Sources
- [Current (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/sb41/bill.pdf)
- [Introduced (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/sb41/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 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)
- [HB 727: AN ACT relating to education and declaring an emergency.](https://policyrisk.com/state-bill/KY-HB727-2026RS)
- [Kentucky bills](https://policyrisk.com/states/kentucky/bills)
- [Kentucky state hub](https://policyrisk.com/states/kentucky)
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Source: PRIA, https://policyrisk.com/state-bill/KY-SB41-2026RS (as of 2026-11-01).