AN ACT relating to the collection of delinquent tax bills.
Amend KRS 134.504 to require the allowance of a mass foreclosure procedure in the terms of a contract between the Department of Revenue and a county attorney; amend the fees a county attorney may receive in the process of litigation for the collection of a certificate of delinquency; create new sections of KRS Chapter 68 to establish a mass foreclosure process for counties to use in the collection of delinquent tax bills.
HB159 is a bill that aims to streamline the process for collecting delinquent tax bills. It proposes to update state law by allowing a mass foreclosure procedure when the Department of Revenue contracts with a county attorney. This would involve creating new rules for how counties can handle the collection of unpaid taxes through foreclosure. Additionally, the bill seeks to adjust the fees that county attorneys can charge during the litigation process for collecting delinquent tax certificates.
This bill would primarily affect county attorneys, the Department of Revenue, and property owners who owe back taxes. By allowing a more efficient foreclosure process, it aims to make it easier for counties to recover unpaid taxes. For property owners, this could mean quicker resolution of tax delinquencies.
HB159 was introduced on January 9, 2025, and has since been referred to the Appropriations & Revenue Committee in the House. The bill is currently under review, and no further action has been taken as of January 9, 2025.