KY SB169

Proposes a constitutional amendment to exempt from state and local property taxes the primary permanent residence (under 100 acres) and primary motor vehicle of U.S. Armed Forces veterans with 100% service-connected disability ratings

Extends the same property tax exemption to unremarried surviving spouses of U.S. Armed Forces members killed in action while performing active military duty

Requires eligible owners to file a signed statement under penalty of perjury with the local assessor by December 31 of the taxation period, along with supporting documentation

Requires the amendment to be submitted to Kentucky voters for ratification at the next regular election when General Assembly members are chosen, with newspaper publication by the first Tuesday in August preceding the election

If ratified by voters, the exemption would apply only to property assessed on or after January 1, 2028