Under the Kentucky Constitution, senior citizens and totally disabled individuals qualify for the Homestead Exemption, which directly subtracts a state-mandated value from your home’s assessment before property taxes are computed. For the 2025–2026 assessment cycle, the exemption amount is $49,100. This guide outlines exact qualifications, rules for annual disability renewals, and how to file with your local Property Valuation Administrator (PVA).
Kentucky Homestead Exemption: Rules, Savings & How to File
Whether you live in Jefferson County, Fayette County, Kenton County, or anywhere else across the Commonwealth, filing your Homestead Exemption with your local PVA office can provide instant property tax relief. Let’s break down the age requirements, disability guidelines, and step-by-step application process.
Kentucky Department of Revenue & Local PVA Contacts
Homestead exemption applications must be filed directly with your local county Property Valuation Administrator (PVA). Reach out to state tax officials or find your local PVA office below.
Who Qualifies for the Kentucky Homestead Exemption?
To qualify for property tax relief under Kentucky law, you must satisfy a strict ownership test alongside an age or disability requirement.
1. The 2025–2026 Amount ($49,100)
By state law, the exemption is adjusted every two years to account for inflation. For the current assessment cycle, $49,100 is deducted directly from your home’s assessed fair cash value before local taxes are calculated.
2. Age 65 or Older Route
You must be at least 65 years old (or turn 65 at any point during the calendar year). Proof of age requires a valid document like a driver’s license, birth certificate, or passport. If married and only one spouse is 65, the qualification is met.
3. Total Disability Route
You must be classified as totally disabled under a program authorized or administered by an agency of the U.S. government or any public/private retirement system, and have received payments for the entire assessment period.
Visualizing Your Kentucky Property Tax Savings
See how the $49,100 homestead exemption deduction shrinks your taxable property assessment value.
Full Taxable Value
No Exemption Applied
Minus $49,100 Exemption
Lower Tax Bill
Official Kentucky Resources & Links
10 Frequently Asked Questions (Kentucky Homestead Exemption)
1. What is the value of the Kentucky Homestead Exemption?
For the 2025 and 2026 tax periods, the maximum homestead exemption is $49,100. This value is deducted from your home’s assessed fair cash value before local property taxes are calculated.
2. How often is the exemption amount updated?
By Kentucky statute, the homestead exemption amount is recalculated every two years by the Department of Revenue to adjust for cost-of-living and inflation indices.
3. What are the age requirements to qualify?
You must be at least 65 years of age during the calendar year for which you apply. If you are married and only one spouse turns 65, the requirement is satisfied.
4. What documents are accepted as proof of age?
The PVA accepts a Kentucky driver’s license, state-issued ID, birth certificate, passport, school records, or marriage records.
5. How does a disabled person qualify for the exemption?
You must be classified as totally disabled under a program administered by an agency of the U.S. government (such as Social Security) or any public/private retirement system, and have received payments for the entire assessment period.
6. Do disabled homeowners have to reapply every year?
Yes, general disability recipients must reapply annually. However, exemptions are permanent without annual renewal if you are a veteran with a service-connected disability, or certified totally and permanently disabled by Social Security or Kentucky Retirement Systems.
7. Where do I submit my homestead application?
Applications must be submitted directly to your county’s Property Valuation Administrator (PVA) office. You can submit online, via mail, or in person depending on your specific county guidelines.
8. What is the deadline to file?
While applications are typically encouraged as soon as you qualify during the tax year, you should contact your local county PVA office promptly to align with local billing and assessment cycles.
9. Can rental or vacation properties qualify?
No. The property must be owned, occupied, and maintained by the applicant as their primary, principal permanent residence as of January 1 of the tax year.
10. Who can I contact with questions regarding state property tax relief?
You can reach out to the Kentucky Department of Revenue property tax division at (502) 564-4581 or visit your local Taxpayer Service Center.