---
type: "Bill"
title: "AN ACT relating to the collection of delinquent tax bills."
description: "Create a new section of KRS Chapter 68 to authorize a county to utilize a consolidated procedure in the collection of delinquent tax bills; amend KRS 134.504 to require the allowance of a consolidated procedure for the collection of delinquent taxes 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; amend KRS 91.481, 91.484, 91.487, 91.488, 91.4882, 91.4883, 91.4884, 91.4885, 91.494, 91.501, 91.504, 91.507, 91.511, 91.514, 91.517, 91.521, 91.527, 91.550, and 92.810 to make technical corrections."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2026RS"
identifier: "HB 600"
citation: "Kentucky HB 600 (2026RS)"
classification: ["bill"]
subjects: ["Attorney", "County", "Counties", "Local Mandate", "State Agencies", "Taxation", "Taxation", "Property"]
status: "enacted"
primary_sponsors: ["M. Imes"]
version_count: 3
action_count: 20
vote_count: 2
first_action: "2026-02-09T05:00:00+00:00"
last_action: "2026-04-07T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/0a28a9aa-b18c-4dcf-b917-2ece72bb148f"
source_url: "https://apps.legislature.ky.gov/record/26RS/hb600.html"
source_hash: "206fb415327d870b682e98bbe5e4eec26280cd017d754bc8eb802d860c1710b8"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ky"]
---

# Kentucky HB 600 (2026RS) — AN ACT relating to the collection of delinquent tax bills.

Create a new section of KRS Chapter 68 to authorize a county to utilize a consolidated procedure in the collection of delinquent tax bills; amend KRS 134.504 to require the allowance of a consolidated procedure for the collection of delinquent taxes 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; amend KRS 91.481, 91.484, 91.487, 91.488, 91.4882, 91.4883, 91.4884, 91.4885, 91.494, 91.501, 91.504, 91.507, 91.511, 91.514, 91.517, 91.521, 91.527, 91.550, and 92.810 to make technical corrections.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb600/orig_bill.pdf)
2. **Acts Chapter 48** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/26RS/documents/0048.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb600/bill.pdf)

## Votes

- CONSENT PASSAGE OF HB 600 — **37–1** (pass) · lower
- Pass — **82–11** (pass) · lower

## Sponsors

- M. Imes — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-02-09T05:00:00+00:00** introduced in House `introduction`
- **2026-02-09T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2026-02-17T05:00:00+00:00** to Local Government (H) `referral-committee`
- **2026-03-03T05:00:00+00:00** reported favorably, 1st reading, to Calendar `committee-passage`
- **2026-03-04T05:00:00+00:00** 2nd reading, to Rules `reading-2`
- **2026-03-04T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Thursday, March 05 2026
- **2026-03-05T05:00:00+00:00** 3rd reading, passed 82-11 `passage, reading-3`
- **2026-03-06T05:00:00+00:00** received in Senate
- **2026-03-06T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2026-03-16T04:00:00+00:00** to State & Local Government (S) `referral-committee`
- **2026-03-18T04:00:00+00:00** reported favorably, 1st reading, to Consent Calendar `committee-passage`
- **2026-03-19T04:00:00+00:00** 2nd reading, to Rules as a consent bill `reading-2`
- **2026-03-20T04:00:00+00:00** posted for passage in the Consent Orders of the Day for Tuesday, March 24 2026
- **2026-03-24T04:00:00+00:00** passed over and retained in the Consent Orders of the Day `passage`
- **2026-03-25T04:00:00+00:00** 3rd reading, passed 37-1 `passage, reading-3`
- **2026-03-26T04:00:00+00:00** received in House
- **2026-03-26T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2026-03-26T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2026-03-26T04:00:00+00:00** delivered to Governor
- **2026-04-07T04:00:00+00:00** signed by Governor (Acts Ch. 48) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0a28a9aa-b18c-4dcf-b917-2ece72bb148f`. Confidence: reported (aggregated from official Kentucky legislature records).