GOP State Sen. Steve Rawlings (R-Burlington) introduced a bill on Jan. 8 that aims to standardize property tax forms in Kentucky.
Rawlings, along with State Sen. Gex Williams (R-Verona) — co-sponsors of Senate Bill 91 — argue that the current system allows municipalities, counties and other taxing authorities to calculate and present property taxes to taxpayers using different accounting methods, making the filing process unnecessarily difficult and confusing.
“Taxpayers have a right to understand what government is taking from them,” Rawlings said in a release from his office. “When tax bills are confusing or inconsistent, accountability disappears. This bill restores transparency so people can clearly see how their money is being used.”
Senate Bill 91 would direct the Kentucky Department of Revenue to create a standardized form for real property tax filings to be used statewide. The bill specifies that the form must include a clear list of key information, including taxpayer and property details, assessed and taxable values, applicable exemptions, each taxing district and its tax rate, fees, total taxes owed, payment deadlines, discounts, penalties, delinquencies, and available payment options.

The form would then be made available to all taxing authorities that levy real property taxes, commonly referred to as real estate taxes. For residents, this refers to homes or other property they own. For businesses, it pertains to office buildings and facilities used for commercial activities.
In effect, Senate Bill 91 would mandate that taxing entities to adopt a uniform accounting framework and present tax information in a clear, consistent format, thereby facilitating taxpayers’ ability to easily determine their owed amounts and identify the taxing authorities to whom they pay.
Boone County Commissioner Jesse Brewer, who developed the bill in conjunction with Rawlings, expressed his support for the legislation, saying it would increase transparency for taxpayers.
“Property owners deserve to understand what they’re paying and why,” Brewer said in a news release. “Standardizing the format of property tax bills is a straightforward way to improve transparency and ensure taxpayers can clearly see how their money is being collected.”
Read more about Senate Bill 91 on the Kentucky Legislative Commission’s website by clicking here.

