LOUISVILLE, Ky. (Feb. 27, 2024) — The Young Professionals Association of Louisville (YPAL) shared an advocacy position in support of a ballot measure proposed by Kentucky legislators that would give voters the opportunity to decide on a local taxation constitutional amendment.

“The YPAL Board of Directors voted that the people of Kentucky deserve an opportunity for their voices to be heard through the ballot measure House Bill 14 proposes. The ballot measure in HB 14, filed in the Kentucky General Assembly, would offer voters the option to amend the state’s tax code to allow county and municipal governments to introduce new taxes for their respective jurisdictions or leave the tax code as is,” YPAL Board of Directors released in a statement. “We believe that empowering local governments and citizens to decide what revenue streams will improve the quality of life in their communities directly aligns with YPAL’s goal to be a bold advocate on relevant and current issues affecting young professionals.”

The legislature can propose a constitutional amendment during a legislative session, which allows for Kentuckians to vote on an amendment during a November general election that falls on an even-numbered year.

House Bill 14 proposes an act to amend Section 181 of the Constitution of Kentucky relating to the General Assembly’s authority over local revenue options. It would provide a ballot question with a proposed amendment that voters would ratify or reject. To read House Bill 14, filed on Feb. 26, click here.

Kentucky is one of eight states that uses the direct collection method of local income tax administration, according to the Tax Foundation. Kentucky’s current constitution limits local governments to only taxing workers, property and some businesses. If the ballot initiative were to pass, the state legislature could then delegate new local revenue options to cities and counties. Approval of the ballot measure would not automatically allow new local taxation as state legislators would then need to delegate authority to assess and collect certain taxes through additional legislation.

You Decide Kentucky!, a statewide nonprofit, has pushed for the ballot measure. To learn more about You Decide Kentucky!, click here.

To learn more about Kentucky tax laws and regulations, click here.

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