The Kentucky Department of Insurance (DOI) issued a bulletin announcing updates to forms, procedures, and filing requirements for the Kentucky Local Government Premium Tax (LGPT), effective July 1, 2026, for the 2026–2027 tax year. The updated schedules apply to premiums collected between July 1, 2026, and June 30, 2027. The bulletin outlines revisions to tax schedules, tax code descriptions, and payee listings, and reminds insurance companies and surplus lines brokers that quarterly returns are due 30 days after the end of each quarter, with annual reconciliation due March 31. The Department also reiterates statutory exemptions for certain insurance types and ...
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