KY HB613

Fire protection districts and volunteer fire department districts may exceed the standard maximum tax rates ($0.10 per $100 valuation for fire services, $0.20 per $100 for districts with emergency ambulance service) if they hold a public hearing within 30 days and provide required newspaper and website notification of the proposed increase.

Annual tax increases are capped at $0.02 per $100 of assessed valuation above the previous year's rate, and any increase above the prior year's rate is subject to a recall petition process requiring signatures from 10% of voters from the last presidential election.

If a valid recall petition is filed within 45 days, the tax increase is suspended pending a voter referendum held on the fourth Saturday of June during board of trustees elections; a majority vote against the increase reverts the rate to the previous year's level.

Local, state, and federal tax dollars are prohibited from being used to advocate for or against any tax rate question appearing on the ballot.

Effective date is January 1, 2027, and applies to fire protection districts, volunteer fire department districts, and consolidated emergency services districts under KRS Chapters 75 and 75A.