HB 645
AN ACT relating to the Kentucky Tax Tribunal.
In Plain Language
This bill creates a new Kentucky Tax Tribunal to handle all tax disputes instead of the current Board of Tax Appeals. It establishes judges, hearing procedures, and how people can appeal decisions in tax cases. The new tribunal takes effect in two stages starting July 1, 2027.
Official summary
Create new sections of KRS Chapter 142 to establish the Kentucky Tax Tribunal within the executive branch to be the single form for all tax litigation; establish judges, forums, processes, and methods of appeal; amend various statutes to conform; repeal sections of KRS Chapter 49 which constituted the Board of Tax Appeals; amend various sections of KRS to conform; EFFECTIVE, in part, July 1, 2027, and in part, January 1, 2028.
Sponsor
P. Flannery (Republican-96)
Cosponsors
1 listed
Latest action
to Appropriations & Revenue (H)
Feb 23, 2026
Official source
Action history
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