How to apply for Kentucky Homestead Exemption

Who it's for

The Homestead Exemption lowers the property taxes on a Kentucky homeowner's primary residence by reducing its taxable assessed value. For the 2025-2026 assessment years the exemption is $49,100 — that amount is subtracted from the home's assessed value before property tax is calculated, so the actual savings depends on the local tax rate (commonly a few hundred dollars a year). It is available to homeowners who are 65 or older, or who are totally and permanently disabled. The disability pathway requires being classified as totally disabled under a program authorized or administered by a U.S. government agency or a retirement system, and receiving disability payments for the entire assessment period. There is no income limit. Once granted to a homeowner who is 65 or older, the exemption does not have to be reapplied for; the disability exemption may require annual reapplication unless the disability is permanent per the Social Security Administration, the Kentucky Retirement Systems, or a service-connected veteran's rating.

What you'll need

• Form 62A350 (Application for Exemption Under the Homestead/Disability Amendment), filed with your county Property Valuation Administrator (PVA)
• Proof of age such as a driver's license or birth certificate (for the 65+ pathway)
• Proof of total-disability status and disability payments (for the under-65 disability pathway)
• Deed or other proof of ownership of the residence

Where to apply

Step by step

1. Confirm you qualify — you must be a Kentucky homeowner who is 65 or older, OR totally and permanently disabled, and the home must be your primary residence.
2. Gather your documents. For the age-based pathway, collect proof of age (such as a driver's license or birth certificate) and your deed or other proof of home ownership. For the disability pathway, collect proof of total-disability status, proof of disability payments, and your deed or other proof of home ownership.
3. Obtain Form 62A350 (Application for Exemption Under the Homestead/Disability Amendment) from your county Property Valuation Administrator (PVA) office.
4. Complete Form 62A350 fully and accurately before submitting.
5. Contact your county Property Valuation Administrator (PVA) to confirm submission instructions, ask any questions about your documents, and get an estimate of processing time.
6. Submit the completed Form 62A350 and all required supporting documents to your county Property Valuation Administrator (PVA) office.

What to expect: After your application is submitted, the county Property Valuation Administrator will review your form and documents — processing times vary, so ask your local PVA office for an estimate. If approved, the $49,100 exemption is subtracted from your home's assessed value before property tax is calculated, which typically results in a savings of a few hundred dollars a year depending on your local tax rate. If you are 65 or older, the exemption automatically continues each year as long as the home remains your primary residence — no reapplication is needed. If you qualified through the disability pathway, you may need to reapply annually unless your disability has been determined to be permanent by the Social Security Administration, the Kentucky Retirement Systems, or through a service-connected veteran's rating; check with your PVA office to confirm your renewal requirement.

Renewals

one-time for age 65+ (auto-continues while owner-occupied); the disability pathway may require annual reapplication