KRS 65.490 et seq. — Tax Increment Financing (Local Development Areas) (KY)
Tracked preemption from the Kentucky overlay bundle.
Overview
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Effective
2007-06-26
Sunset
—
Authority
state
Scope
state:KY
Other Kentucky preemptions
2024 HB 443 — Objective-Standards / Ministerial-Application MandateKRS 67C / Ky. Const. §156a — Louisville Metro Consolidated Local GovernmentKRS Chapter 224A / 224.01-400 — Brownfield Voluntary Environmental RemediationKRS 100.348 — Manufactured Housing Anti-Exclusion & Parity (2025 HB 160)KRS Chapter 350 / SMCRA — Surface Coal Mining Regulation & Mountaintop RemovalOffice of Kentucky Nature Preserves (OKNP) — Designated Nature Preserves & T&E HabitatKRS 146.200 et seq. — Kentucky Wild Rivers SystemKRS 224.71 et seq. — Wetlands & Waters of the Commonwealth (KPDES §401 Certification)
Primary-source summary
1. **Delegation test** — is the power traceable to KRS Chapter 100 (or, for LMG, to KRS 67C + Chapter 100)?
2. **Conflict test** — does it conflict with a state statute (e.g., KRS 100.348, KRS 227.605, KRS 65.875 firearms preemption as applied to ranges)?Trigger predicate
When this evaluates true for a parcel, the law's preempted fields take precedence over base zoning.
OR
parcel.in_local_development_area_tif==Trueparcel.in_development_area_tif==Trueparcel.in_state_signature_project_tif==True
Preempted fields
2 fields on the base district schema are rewritten when the trigger fires.
| Field | Op | Value | Note |
|---|---|---|---|
review_type | require | tif_local_development_plan_ordinance_and_public_hearing | KRS 65.7053 / 65.7057: TIF establishment requires Local Development Area plan, public hearing, and ordinance/resolution of the establishing local government |
parcel.tax_increment_allocation | override | incremental_revenues_to_pay_project_costs_per_KRS_65_7059 | Incremental property tax revenues (and, for state-signature projects, sales/withholding tax increment) allocated to pay TIF-financed project costs over project life — typically up to 30 years |
Citation
Authority source
KRS §§65.490–65.499 (predecessor TIF Act); KRS §§65.7041 through 65.7083 (current Tax Increment Financing Act, 2007 recodification); KRS §§154.30-010 et seq. (state participation / signature projects)
§ KRS §§65.7041–65.7083; KRS §§154.30-010 et seq.
Research notes
Three TIF flavors: Local Development Area (local-only increment), Development Area (local + limited state participation), and Signature Project (full state participation, subject to KEDFA approval). Major KY TIFs: 4th Street Live! / Whiskey Row / Omni Hotel (Louisville), CentrePointe / Town Branch Commons (Lexington), Newport on the Levee (Newport), The Banks (Covington — joint with Ohio), Owensboro Convention Center District. KEDFA oversight at the state level under KRS Chapter 154.