SB 21

Bill Subjects

Disabilities And The Disabled Effective Dates, Emergency Local Mandate Property Valuation Administrators Taxation Taxation, Income--Individual Taxation, Inheritance And Estate Taxation, Property Wills And Estates

Abstract

Amend KRS 132.810 to remove the requirement that totally disabled persons filing for the homestead exemption apply annually and only require a person to reapply if the disability status of the person changes; create a new section of KRS Chapter 140 to sunset inheritance and estate taxes; repeal KRS 140.130 and 140.140 to conform; EMERGENCY.