KY| Bulletin 2026-02 explains the Kentucky Department of Insurance guidance for 2026–2027 Kentucky Local Government Premium Tax (LGPT), including which premiums and entities are taxable or exempt, how to locate and report risks, how to calculate, disclose, and remit LGPT (including minimum taxes, flat fees, collection fees, credits, and “grandfathered” counties), required quarterly and annual filings (Forms LGT‑140, LGT‑141, LGT‑142), electronic submission and eService processes, penalties, and where to find updated schedules, codes, and payee listings effective for premiums collected July 1, 2026 through June 30, 2027.
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