Last updated 2026-07-09
TL;DR
Kentucky's homestead exemption cuts the assessed value of your primary home by $46,350 for 2024 and 2025 if you're 65 or older or totally disabled. Your savings equal that $46,350 times your local tax rate. You file once with your county Property Valuation Administrator, then it renews on its own every year. No income test.
What is the Kentucky homestead exemption?
Kentucky's homestead exemption is a property tax break written into the state constitution. It lowers the assessed value of your primary home before the tax bill gets calculated. Section 170 of the Kentucky Constitution lets the General Assembly exempt residential property from taxation for qualifying owners. [1] The Legislature put the mechanics into KRS 132.810.
This is not a flat credit on your bill. It cuts your assessed value. Say your home is assessed at $200,000 and the exemption is $46,350. You get taxed on $153,650. At a combined rate of $1.00 per $100 of assessed value, that saves you about $464 a year. Low-rate rural counties save you less. Cities with higher combined rates save you more.
The amount resets every two years. The Kentucky Department of Revenue recalculates it each odd-numbered year using changes in the Consumer Price Index. [2] For 2024 and 2025, it sits at $46,350. [2]
The benefit matters for anyone on a fixed income, but it has limits. It only covers the home you actually live in. It won't stack across multiple parcels, and it does nothing for your mortgage, city sticker fees, or special assessments.
Who qualifies for the Kentucky homestead exemption?
Two ways to qualify. You need only one of them.
The first is age. You have to be 65 or older during the year you apply. Kentucky looks at your age as of the year of application, so if you turn 65 anytime that year, you're in. [3]
The second is total disability. KRS 132.810(1)(a) counts you as totally disabled if you receive disability payments from the federal Social Security Administration, from a public retirement system in Kentucky, or if you hold a disability certificate issued under the statute. [3] Partial disability doesn't count. Getting a partial SSDI award? Check with your county PVA. The question is whether the SSA classified you as totally disabled, not how big your check is.
Both paths need the same thing on residency: the property has to be your primary home, the place you actually live. A weekend cabin, a rental, or an LLC-titled house won't qualify no matter how often you visit. The qualifying person also has to own the property. Some estate planning trusts can still work, so ask your PVA about your specific setup.
There is no income limit on the Kentucky homestead exemption. People who've fought income-tested programs in other states are usually surprised by that. Kentucky's version turns purely on age or disability. [2]
One edge case comes up a lot. If a homeowner who had the exemption dies, the surviving spouse keeps it, as long as that spouse stays in the home and doesn't remarry. The surviving spouse doesn't have to be 65 or disabled on their own. [3]
How much does the Kentucky homestead exemption save you?
Your savings equal $46,350 times your total property tax rate, stated per $100 of value. That's the whole formula.
Kentucky's state real property tax rate is $0.1190 per $100 of assessed value for 2024. [4] Your actual bill stacks the state rate on top of county, school district, and sometimes city rates. In Jefferson County (Louisville), the combined rate runs well above $1.00 per $100. Rural counties come in much lower.
Here's the math at a few representative rates:
| Combined rate (per $100) | Tax saved on $46,350 exemption |
|---|---|
| $0.50 | $231.75/year |
| $0.75 | $347.63/year |
| $1.00 | $463.50/year |
| $1.25 | $579.38/year |
| $1.50 | $695.25/year |
To find your county's current combined rate, check your PVA's website or the Department of Revenue's yearly local tax rate publication. [4]
The exemption only touches the residential value of the parcel. Own farm acreage with your home? Only the residential part qualifies. Mixed-use properties get a prorated calculation.
What is the application deadline for the Kentucky homestead exemption?
December 31 of the year you first qualify. [3] Most homeowners apply the same year they turn 65 or become disabled, so you generally have the whole calendar year to get your paperwork to the county Property Valuation Administrator.
You file once. After approval, the exemption renews automatically every year. No refiling. The PVA is supposed to flag you if something changes your eligibility, but glance at your annual bill to confirm the exemption still shows up.
No early filing. You can't apply the year before you turn 65 and lock it in ahead of time. You apply in the qualifying year.
Missed a prior year? Kentucky has no formal retroactive refund for missed homestead exemptions the way some states do. You lose the exemption for the years you didn't file. Procrastination costs real money here. File in the year you qualify, even if you walk it in on December 30.
The disability path gets trickier on timing. If the SSA or your retirement system approves your determination late in the year, file right away and document the effective date, because the PVA will want to see it.
How do you apply for the homestead exemption in Kentucky?
You apply at your county's Property Valuation Administrator office. Kentucky has 120 PVA offices, one per county. [5] You can pull your county PVA's contact details from the Department of Revenue's PVA directory. [5]
The form is 62A350. [6] Most PVA offices post it on the county website or keep copies at the counter. Some counties take applications by mail. A few allow online submission. Call first to confirm what your office supports.
For the age-based exemption, bring:
- Proof of ownership (deed or a recent tax bill with your name)
- Proof of age (driver's license, state ID, birth certificate, or passport)
- Confirmation the property is your primary residence
For the disability-based exemption, bring the same ownership and residency proof plus documentation of total disability. That usually means an SSA award letter that clearly states total disability, or a letter from your Kentucky public retirement system. If neither fits, KRS 132.810 allows a disability certificate issued by the county judge-executive and signed by two licensed physicians. [3]
The PVA reviews your application and either approves it or asks for more. There's no fee. The process is genuinely simple if your documents are in order. Most people finish in one short visit.
Can't get to the office because of a disability? Call ahead. Most PVAs will set up a mail or phone-assisted application for homeowners who can't travel.
Does the Kentucky homestead exemption apply to all property taxes?
Mostly, but not entirely. The exemption reduces assessed value for the state property tax, the county property tax, and school district levies. Those three make up the bulk of a Kentucky property tax bill for most homeowners. [4]
Some special taxing districts (fire, library, health) levy their own rates on top of the county base. Whether the exemption reaches those levies depends on the enabling statute for each district. In practice it usually does flow through, because these districts use the same assessed value from the PVA. Still, read your itemized bill line by line to see how each levy treats the reduction.
City property taxes are a separate question. Kentucky's incorporated cities set their own rates. The exemption reduces assessed value for city taxes in most cases, but a handful of cities run their own separate exemption structures. Your city clerk's office can settle it if you're unsure.
What the exemption does not touch: utility bills, solid waste fees, special assessments for sidewalks or sewers, and any other non-ad-valorem charge. Those are flat charges with no tie to assessed value.
One more thing. Kentucky also has a separate "homestead" concept for agricultural land classified for farm use. That's a use-value assessment program, a different animal from the residential homestead exemption covered here.
Can you appeal your assessment even after getting the homestead exemption?
Yes. The exemption and an assessment appeal are two different tools, and you can run both at the same time.
The exemption knocks a fixed dollar amount off your taxable value. If the underlying assessment is still too high, the exemption doesn't fix that. Picture a home assessed at $300,000 that should be worth $220,000. Subtract the $46,350 exemption and you're still badly overtaxed.
Kentucky homeowners can appeal to the county PVA during the open inspection period, which usually runs January through early May depending on the county. [7] If the PVA won't budge, you appeal to the County Board of Assessment Appeals. From there you can go to the Kentucky Claims Commission and then to Circuit Court.
Comparable sales carry an appeal. Recent arm's-length sales of similar homes that point to a lower value are your evidence. Gather those comps, lay them out in a clean factual format, and present them. You don't need an attorney.
This is where doing it yourself actually works. TaxFightBack's appeal kit walks you through finding and formatting comparable sales, filling out the protest form, and prepping for the hearing. You keep every dollar of savings instead of handing a contingency firm 25 to 40% of the reduction.
Want to see how other states run their versions? The Ohio homestead exemption and Pennsylvania homestead exemption articles show how income limits and per-county rules stack against Kentucky's simpler system.
What happens if your eligibility changes after you're approved?
You have to tell your county PVA if you stop qualifying. Here are the situations that end eligibility.
You sell the home. The exemption doesn't transfer to the buyer, and it won't follow you to a new home on its own. You refile at your new address.
You move out. If the home becomes a rental, or you move to assisted living and it's no longer your primary residence, the exemption should end. The law requires you to report it. [3]
A surviving spouse remarries. The continued exemption for a surviving spouse ends the moment they remarry.
Your disability determination is reversed. Rare, but it happens through SSA continuing disability reviews.
If the PVA finds you've been getting the exemption without qualifying, they can recapture back taxes. Kentucky law lets the PVA assess taxes on improperly claimed exemptions going back several years, plus interest. The numbers add up fast, so gaming it isn't worth the risk.
The reverse also happens. If the PVA drops your exemption by mistake, you can challenge it through the same appeal process as any assessment dispute. Keep a copy of your original approval and any renewal notices.
How does Kentucky's homestead exemption compare to neighboring states?
Kentucky wins on simplicity. No income test, automatic renewal, a decent dollar amount. Here's how it lines up against nearby states:
| State | Exemption amount | Income limit? | Age/disability req? |
|---|---|---|---|
| Kentucky | $46,350 off assessed value | No | 65+ or totally disabled |
| Ohio | $26,200 off assessed value (2024) | Yes, ~$38,600/yr | 65+ or totally disabled |
| Tennessee | $25,000 off assessed value | No | 65+ or totally disabled |
| West Virginia | $20,000 off assessed value | No | 65+ or totally disabled |
| Virginia | Varies by locality | Some localities | 65+ or totally disabled |
Sources: Kentucky Dept. of Revenue [2], Ohio Dept. of Taxation [8], Tennessee Comptroller [9], WV State Tax Dept.
Kentucky's no-income-cap design is genuinely generous next to Ohio, where households above roughly $38,600 don't qualify. [8] Tennessee keeps it simple but caps the dollar amount lower. Virginia's locally run system produces results that swing wildly from county to county.
Curious how far-flung states handle this? The Florida homestead exemption, Georgia homestead exemption, and Texas senior property tax relief articles cover the specifics for those states.
What other Kentucky property tax relief programs exist for seniors and disabled homeowners?
The homestead exemption isn't your only option. Kentucky runs a few other programs worth knowing.
Circuit Breaker Program. This is an income-based property tax credit for low-income seniors and disabled homeowners, run through the Department of Revenue. Unlike the homestead exemption, it's means-tested. For 2024, the income threshold sits around $19,600 for a single person. [10] The credit can offset taxes owed beyond what the homestead exemption already covers, but it's capped and needs a separate application each year. A lot of qualifying homeowners never hear about it.
Agricultural or forestry land classification. Own rural land? You may qualify for use-value assessment under KRS 132.450, which can slash the assessed value of the land itself, separate from the homestead exemption on your residence.
Disaster or casualty assessment reductions. If your home takes significant damage, the PVA has authority under KRS 132.220 to reassess it mid-year. It's not a standing exemption, but it's real relief in the right circumstances.
Some counties and cities add their own senior discounts or freezes. Jefferson County (Louisville Metro) has run supplemental programs in the past. Check with your local government directly, because these vary and aren't statewide.
The Division of State Valuation inside the Department of Revenue keeps guidance on every active exemption program. [2]
Where do you find your county's PVA and confirm your exemption is on your tax bill?
Your county Property Valuation Administrator is where everything starts: the application, eligibility questions, and confirming that an approved exemption actually shows up in your assessment.
The Kentucky Department of Revenue keeps a directory of all 120 county PVA offices. [5] Each listing has the office address, phone number, and usually a website. Most PVA sites post the current year's assessment rolls and show whether exemptions are applied.
Once your exemption is approved, read your annual property tax statement. It should show your gross assessed value, the homestead exemption deduction, and the net taxable value. If the exemption line is missing, call the PVA that day. Don't sit on it until the bill goes delinquent.
Kentucky tax bills usually go out from the sheriff's office in October or November. Pay by November 1 for a 2% discount, by December 31 at face value, and penalties hit after January 1. [11] Your exemption should already be baked into the bill. If it isn't, the PVA can correct it, but move quickly, because the sheriff issues bills straight from the PVA's roll.
Want to check your assessment against comparable sales and maybe appeal? TaxFightBack's appeal kit has the Kentucky-specific forms and the comp research process.
Frequently asked questions
What is the Kentucky homestead exemption amount for 2024 and 2025?
The exemption is $46,350 for both 2024 and 2025. Kentucky recalculates it every two years in odd-numbered years using CPI data. The Department of Revenue publishes the official figure, and the same amount applies statewide no matter your county. At a combined tax rate of $1.00 per $100 of assessed value, it saves about $464 per year.
Do I have to reapply for the Kentucky homestead exemption every year?
No. You apply once, and if approved, it renews automatically each year. You only act again if your eligibility changes: you sell the home, move out, or your disability status is revoked. Keep a copy of your original approval letter, and confirm the exemption still appears on your annual tax bill.
Can I get the Kentucky homestead exemption if I'm under 65 but disabled?
Yes. Total disability is its own qualification path. You must be classified as totally disabled by the Social Security Administration, a Kentucky public retirement system, or hold a disability certificate under KRS 132.810 signed by two licensed physicians and issued by the county judge-executive. Partial disability doesn't count. The property must still be your primary residence.
Is there an income limit for the Kentucky homestead exemption?
No. The standard homestead exemption has no income limit. Any homeowner who meets the age or disability requirement and uses the property as their primary residence qualifies, regardless of income. Kentucky does run a separate, income-tested Circuit Breaker program for very low-income seniors, but that's a different program with its own application.
What form do I use to apply for the Kentucky homestead exemption?
Form 62A350 is the standard application. You file it with your county Property Valuation Administrator. Most PVA offices post the form on their website or keep copies in office. Some counties take mail applications or, in limited cases, online submissions. Call your county PVA to confirm what they support before you show up.
What documents do I need to apply for the Kentucky homestead exemption?
For the age path: proof of ownership (deed or tax bill), proof of age (driver's license, birth certificate, or passport), and confirmation of primary residency. For the disability path: the same ownership and residency documents plus an SSA total disability award letter, a Kentucky retirement system disability letter, or a county-issued disability certificate signed by two physicians.
Can a surviving spouse keep the Kentucky homestead exemption after the qualifying owner dies?
Yes. A surviving spouse can keep the exemption as long as they stay in the home as their primary residence and don't remarry. The spouse doesn't need to be 65 or disabled on their own. If they remarry or move out, the exemption ends. Notify the PVA of the owner's death and confirm the exemption continues.
What is the deadline to apply for the Kentucky homestead exemption?
December 31 of the year you first qualify. You can apply any time during the calendar year you turn 65 or receive a total disability determination. There's no early filing option. Missing the deadline means losing the exemption for that year with no retroactive refund, so file promptly once you qualify.
Does the homestead exemption reduce my city and school district taxes too?
Generally yes. The exemption reduces assessed value for state, county, school district, and most city property taxes, because they all use the same PVA-determined assessed value as their base. A small number of special district levies may not flow through. Check each line on your annual tax bill to confirm every levy reflects the reduced taxable value.
Can I appeal my property assessment and still claim the homestead exemption?
Yes, and treat them separately. The exemption cuts your taxable value by a fixed amount; an appeal cuts your total assessed value if your home is over-assessed. If both apply, you get both. The appeal deadline in Kentucky usually falls in spring after the PVA sends assessment notices, so check your county's schedule.
What happens if I move to a new home in Kentucky? Does my exemption transfer?
No, it doesn't follow you automatically. If you sell and buy another home in Kentucky, refile Form 62A350 with the PVA in the county where your new home sits. You still qualify as long as you meet the age or disability requirement, but the exemption has to be applied to the new parcel separately.
How do I find out if my homestead exemption is actually showing up on my tax bill?
Check your annual property tax statement, mailed by the county sheriff's office, usually in October or November. Look for a line labeled 'homestead exemption' or 'exemption deduction' that reduces your gross assessed value. If it's missing, contact your county PVA right away. Most PVA websites also let you look up your parcel and see the exemptions applied.
Does Kentucky's homestead exemption affect my home's assessed value for mortgage or refinancing purposes?
No. The homestead exemption is a property tax calculation adjustment only. It doesn't change your home's market value or its assessed value on the PVA's roll; it's a deduction applied when the taxable value gets calculated for your bill. Lenders, appraisers, and title companies use market value, not the tax-reduced figure, for mortgage and refinancing decisions.
Sources
- Kentucky Constitution, Section 170 (Kentucky Legislature official site): Kentucky Constitution Section 170 authorizes the General Assembly to exempt residential property from taxation for qualifying homeowners
- Kentucky Department of Revenue, Property Tax Exemptions page: The 2024-2025 homestead exemption amount is $46,350, recalculated biennially using CPI; no income limit applies to the standard homestead exemption
- Kentucky Revised Statutes KRS 132.810, Kentucky Legislature: KRS 132.810 defines eligibility for the homestead exemption including age 65+, total disability definitions, surviving spouse continuance, and reporting requirements
- Kentucky Department of Revenue, Local Tax Rates publication: Kentucky state property tax rate on real property is $0.1190 per $100 of assessed value for 2024; combined county, school, and city rates vary by locality
- Kentucky Department of Revenue, PVA Directory: Kentucky has 120 county Property Valuation Administrator offices; the Department of Revenue maintains a statewide PVA directory with contact information
- Kentucky Department of Revenue, Form 62A350 (Homestead Exemption Application): Form 62A350 is the official application form for the Kentucky homestead exemption, filed with the county PVA
- Kentucky Department of Revenue, Property Tax Assessment Appeals guidance: Kentucky homeowners can appeal their assessment to the county PVA during the annual open inspection period, typically January through early May
- Tennessee Comptroller of the Treasury, Property Tax Relief Program: Tennessee's homestead exemption for qualifying seniors and disabled homeowners is $25,000 off assessed value with no income limit
- Kentucky Department of Revenue, Circuit Breaker Property Tax Credit guidance: Kentucky's Circuit Breaker program is income-tested; the approximate income threshold for a single person for 2024 is $19,600
- Kentucky Department of Revenue, Property Tax Payment Schedule: Kentucky property tax bills are due by November 1 for a 2% discount, by December 31 at face value, with penalties applying after January 1