KY HB105

Fire protection districts and volunteer fire department districts may exceed the standard maximum tax rates ($0.10 per $100 valuation, or $0.20 if operating emergency ambulance service) by holding a public hearing within 30 days of proposing the levy and advertising the hearing for two consecutive weeks on their website

Annual tax increases are capped at $0.02 per $100 of assessed valuation above the prior year's rate, and rates exceeding the statutory maximum are subject to voter recall through a petition process requiring signatures from 25% of voters who participated in the last presidential election

Voters may file a petition within 45 days of a tax increase passing to trigger a referendum at the next regular election, where a majority vote against the increase would block it and revert to the previous year's rate

Local, state, and federal tax dollars are prohibited from being used to advocate for or against ballot questions on emergency services tax rates

Effective date is January 1, 2027