republic-os/legislation/us/states/ky/2022rs/hb-6.md

---
type: "Bill"
title: "AN ACT relating to the valuation of motor vehicles for property tax purposes and declaring an emergency."
description: "Amend KRS 132.485 to require the average trade-in value and not the rough trade-in value or clean trade-in value be used as the standard value of a motor vehicle for property tax purposes; grant tax refunds for tax overpayments; require posting of the tax refund information; apply to motor vehicles assessed or after January 1, 2022; RETROACTIVE; EMERGENCY."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2022RS"
identifier: "HB 6"
citation: "Kentucky HB 6 (2022RS)"
classification: ["bill"]
subjects: ["County Clerks", "Effective Dates", "Emergency", "Fiscal Note", "Local Mandate", "Motor Vehicles", "Property Valuation Administrators", "Retroactive Legislation", "State Agencies", "Taxation", "Taxation", "Property"]
status: "enacted"
primary_sponsors: ["A. Bowling", "A. Gentry", "A. Hatton", "B. McCool", "B. Reed", "B. Rowland", "C. Freeland", "C. Fugate", "C. Massey", "C. Miller", "D. Elliott", "D. Fister", "D. Frazier Gordon", "D. Hale", "D. Lewis", "D. Osborne", "F. Rabourn", "J. Bray", "J. Calloway", "J. Decker", "J. DuPlessis", "J. Gooch Jr.", "J. Tipton", "K. Banta", "K. Bratcher", "K. Fleming", "K. King", "M. Dossett", "M. Hart", "M. Imes", "M. Lockett", "M. Prunty", "N. Kirk-McCormick", "P. Flannery", "P. Pratt", "R. Dotson", "R. Huff", "R. Palumbo", "R. Webber", "S. Heavrin", "S. Miles", "S. Riley", "S. Rudy", "S. Santoro", "S. Sharp", "S. Sheldon", "T. Huff", "T. Smith", "W. Lawrence", "W. Thomas"]
version_count: 3
action_count: 30
vote_count: 3
first_action: "2022-01-10T05:00:00+00:00"
last_action: "2022-03-10T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/080bf58f-9775-4072-9412-36bb07604305"
source_url: "https://apps.legislature.ky.gov/record/22RS/hb6.html"
source_hash: "5738e193c03813ebdd293cbad36769b4b9e2732acb2ac4f59706b676e5936471"
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 6 (2022RS) — AN ACT relating to the valuation of motor vehicles for property tax purposes and declaring an emergency.

Amend KRS 132.485 to require the average trade-in value and not the rough trade-in value or clean trade-in value be used as the standard value of a motor vehicle for property tax purposes; grant tax refunds for tax overpayments; require posting of the tax refund information; apply to motor vehicles assessed or after January 1, 2022; RETROACTIVE; EMERGENCY.

## 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/22RS/hb6/orig_bill.pdf)
2. **Acts Chapter 13** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/22RS/documents/0013.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/22RS/hb6/bill.pdf)

## Votes

- Pass — **pass** (pass) · lower
- Final Passage — **pass** (pass) · lower
- PASS HB 6 W/ scs1 — **pass** (pass) · lower

## Sponsors

- A. Bowling — primary (person)
- A. Gentry — primary (person)
- A. Hatton — primary (person)
- B. McCool — primary (person)
- B. Reed — primary (person)
- B. Rowland — primary (person)
- C. Freeland — primary (person)
- C. Fugate — primary (person)
- C. Massey — primary (person)
- C. Miller — primary (person)
- D. Elliott — primary (person)
- D. Fister — primary (person)
- D. Frazier Gordon — primary (person)
- D. Hale — primary (person)
- D. Lewis — primary (person)
- D. Osborne — primary (person)
- F. Rabourn — primary (person)
- J. Bray — primary (person)
- J. Calloway — primary (person)
- J. Decker — primary (person)
- J. DuPlessis — primary (person)
- J. Gooch Jr. — primary (person)
- J. Tipton — primary (person)
- K. Banta — primary (person)
- K. Bratcher — primary (person)
- K. Fleming — primary (person)
- K. King — primary (person)
- M. Dossett — primary (person)
- M. Hart — primary (person)
- M. Imes — primary (person)
- M. Lockett — primary (person)
- M. Prunty — primary (person)
- N. Kirk-McCormick — primary (person)
- P. Flannery — primary (person)
- P. Pratt — primary (person)
- R. Dotson — primary (person)
- R. Huff — primary (person)
- R. Palumbo — primary (person)
- R. Webber — primary (person)
- S. Heavrin — primary (person)
- S. Miles — primary (person)
- S. Riley — primary (person)
- S. Rudy — primary (person)
- S. Santoro — primary (person)
- S. Sharp — primary (person)
- S. Sheldon — primary (person)
- T. Huff — primary (person)
- T. Smith — primary (person)
- W. Lawrence — primary (person)
- W. Thomas — primary (person)

## Timeline

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

- **2022-01-10T05:00:00+00:00** introduced in House `introduction`
- **2022-01-10T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2022-02-02T05:00:00+00:00** taken from Committee on Committees (H)
- **2022-02-02T05:00:00+00:00** 1st reading `reading-1`
- **2022-02-02T05:00:00+00:00** returned to Committee on Committees (H)
- **2022-02-03T05:00:00+00:00** to Appropriations & Revenue (H) `referral-committee`
- **2022-02-08T05:00:00+00:00** reported favorably, 2nd reading, to Rules with Committee Substitute (1) `committee-passage`
- **2022-02-08T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Wednesday, February 09, 2022
- **2022-02-09T05:00:00+00:00** 3rd reading, passed 95-0 with Committee Substitute (1) `passage, reading-3`
- **2022-02-10T05:00:00+00:00** received in Senate
- **2022-02-10T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2022-02-14T05:00:00+00:00** to Appropriations & Revenue (S) `referral-committee`
- **2022-02-15T05:00:00+00:00** taken from Appropriations & Revenue (S)
- **2022-02-15T05:00:00+00:00** 1st reading `reading-1`
- **2022-02-15T05:00:00+00:00** returned to Appropriations & Revenue (S)
- **2022-02-16T05:00:00+00:00** taken from Appropriations & Revenue (S)
- **2022-02-16T05:00:00+00:00** 2nd reading `reading-2`
- **2022-02-16T05:00:00+00:00** returned to Appropriations & Revenue (S)
- **2022-03-02T05:00:00+00:00** reported favorably, to Rules with Committee Substitute (1) `committee-passage`
- **2022-03-02T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Wednesday, March 02, 2022
- **2022-03-02T05:00:00+00:00** 3rd reading, passed 34-0 with Committee Substitute (1) `passage, reading-3`
- **2022-03-03T05:00:00+00:00** received in House
- **2022-03-03T05:00:00+00:00** to Rules (H) `referral-committee`
- **2022-03-04T05:00:00+00:00** posted for passage for concurrence in Senate Committee Substitute (1)
- **2022-03-04T05:00:00+00:00** House concurred in Senate Committee Substitute (1)
- **2022-03-04T05:00:00+00:00** passed 91-0 `passage`
- **2022-03-04T05:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2022-03-07T05:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2022-03-07T05:00:00+00:00** delivered to Governor
- **2022-03-10T05:00:00+00:00** signed by Governor (Acts Ch. 13) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/080bf58f-9775-4072-9412-36bb07604305`. Confidence: reported (aggregated from official Kentucky legislature records).