Kentucky 2026 Regular Session

Kentucky House Bill HB663

Introduced
2/18/26  
Refer
2/18/26  

Caption

AN ACT relating to a property tax installment payment program.

Impact

The bill amends existing statutes and introduces a structured approach whereby property tax collectors must provide clear information on the installment plan, including estimates of quarterly payments based on previous assessments. This change has the potential to ease the financial burden on property owners who might struggle with larger lump-sum payments. Furthermore, the program seeks to standardize how installment payments are handled among different jurisdictions, increasing coherence in property tax administration.

Summary

House Bill 663 establishes a new property tax installment payment program allowing eligible taxpayers to pay their property taxes in four quarterly installments rather than a single annual payment. The program aims to assist taxpayers with estimated real property taxes due of $200 or more, granting them more flexibility in managing their finances. This initiative is set to be operational by January 1, 2029, and mandates that county tax collectors create and oversee these installment programs.

Sentiment

General sentiment regarding HB 663 appears to be positive, particularly among advocates for taxpayer assistance. Proponents argue that such a program would make paying taxes more manageable for many individuals and families, especially low-to-middle-income taxpayers. However, the new regulations could invite debate on the operational challenges and administrative preparedness of local tax collectors, with concerns about their ability to effectively manage and communicate these new processes.

Contention

While HB 663 focuses on providing financial relief through installment payments, potential points of contention may arise over the administrative fee associated with the program, which must not exceed 3% of total taxes due. Some stakeholders may argue that this fee could create additional barriers for eligible participants or represent an unfair cost burden. Additionally, the requirement for tax collectors to use electronic systems for notifications and payments may pose challenges in areas lacking technological infrastructure, raising questions about equitable access to the program.

Companion Bills

No companion bills found.

Previously Filed As

KY SB145

AN ACT relating to retail installment contracts.

KY SB194

AN ACT relating to property theft.

KY HB744

AN ACT relating to county payments.

KY SB129

AN ACT relating to property.

KY HB604

AN ACT relating to property tax rates for emergency services.

KY HB612

AN ACT relating to real property.

KY HB52

AN ACT relating to the property tax homestead exemption.

KY HB650

AN ACT relating to the Kentucky Tax Tribunal.

KY HB608

AN ACT relating to property fees.

KY HB18

AN ACT relating to property.

Similar Bills

TX SB1531

Relating to the electronic payment of ad valorem taxes; authorizing a fee.

TX SB850

Relating to the payment of certain ad valorem tax refunds.

MO SB17

Prohibits the seizure of certain property for delinquent taxes

MO SB1076

Prohibits the seizure of certain property for delinquent taxes

MO HB1743

Modifies provisions governing the seizure of property for tax delinquencies

CA SB863

Taxation.

CA AB985

Chiquita Canyon Landfill: property tax reassessment and penalties.

CA AB2089

Property taxation: welfare exemption: filing of claims.