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

Renewals

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