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KY HB645

Bill

Official Source

Status

Introduced

2/13/2026

Primary Sponsor

Patrick Flannery

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Establishes the Kentucky Tax Tribunal within the executive branch as the single forum for all tax litigation in the state
  • Repeals KRS Chapter 49 sections that established the Board of Tax Appeals, replacing it with the new tribunal structure
  • Creates framework for tribunal judges, hearing forums, procedural processes, and methods of appeal
  • Amends various Kentucky Revised Statutes to conform with the new tax tribunal system
  • Takes effect in phases: partially on July 1, 2027, and fully on January 1, 2028

Legislative Description

AN ACT relating to the Kentucky Tax Tribunal.

Courts

Last Action

to Appropriations & Revenue (H)

2/23/2026

Committee Referrals

Appropriations and Revenue2/23/2026
Committee On Committees2/13/2026

Full Bill Text

No bill text available