The Homestead Exemption (based on age or disability status) allows taxpayers who are at least 65 years of age or who are totally disabled to receive an exemption

Property owners who are 65 or older may be eligible to receive the Homestead Exemption.

The taxpayer must both own and maintain the property as his or her primary residence as of January 1st .

The current exemption amount is $40,500 and is deducted from the taxable assessed value; a tax bill will be issued for any property assessed at more than $40,500.

Only one exemption is allowed per household.

Disability

Property owners who have been declared 100% disabled for the previous twelve (12) months by any public or private retirement system may be eligible for the Disability Exemption.

The taxpayer must both own and maintain the property as his or her primary residence as of January 1st

The taxpayer must have been classified as totally disabled under a program authorized or administered by an agency of the United States Government, or any retirement system either within or outside the state of Kentucky on January 1st for the year in which the application is made and maintain the disability classification through December 31st.

The taxpayer must be receiving disability payments pursuant to that disability classification.

The most common government agency under which a taxpayer can obtain a totally disabled classification is Social Security / SSI. Other programs include Veterans Administration and the Teacher’s retirement System.

How to Apply

An application to receive the homestead exemption is filed with the property valuation administrator of the county in which the property is located.  If the application is based upon the age of the homeowner, the property owner can provide proof of their age and residency by presenting a copy of their driver’s license, passport or other approved documentation.

When applying for the Disability Exemption, the same form will apply. However, additional documentation verifying total disability in the form of either a Notice of Award or TPQY that shows date of onset or eligibility, and Verification Letter of status showing payments have been issued throughout the entire year must follow.

The application and any supporting documentation may be submitted to our office via this site, our email, or by bringing it by our office in person. Please call or email us with any questions.