KY · No general homestead exemption
Kentucky homestead exemption
Kentucky's homestead exemption is only for owners 65 or older or totally disabled: it takes $49,100 off the assessed value of the home for the 2025–2026 assessment years.
- Main exemption
- No general exemptionAssessed value of the home of an owner 65+ or totally disabled, for state, county, city and special district taxes
- Filing deadline
- Not in our data
- Own and live there by
- January 1
- Renewal
- Renews automatically
- Where to file
- County property valuation administrator (PVA)
Kentucky's homestead exemption is only for owners 65 or older or totally disabled: it takes $49,100 off the assessed value of the home for the 2025–2026 assessment years. There is no homestead exemption for other homeowners. Apply with your county property valuation administrator (PVA) on Form 62A350.
Last verified · Sources
How much the Kentucky exemption is worth
Kentucky has no general homestead exemption for all homeowners. The relief that does exist is described below.
The exemption is $49,100 for the 2025–2026 assessment years; a $200,000 home would be taxed on $150,900. The amount is reviewed every two years.
$49,100 off assessed value · applies to assessed value of the home of an owner 65+ or totally disabled, for state, county, city and special district taxes · source
Who qualifies
- You are 65 or older during the year you apply (only one spouse needs to be 65), or were classified as totally disabled by a federal program or retirement system on January 1
- You own and maintain the home as your personal residence, as of January 1 of the tax year
- Disability applicants must have received disability payments for the entire assessment period
Deadline and renewal
No fixed statewide deadline is set. If you apply and qualify before paying that year's bill, the tax is reduced; if you qualify after paying, you get a refund of the tax on the exempt amount.
Age-based exemptions do not need refiling. Disabled owners under 65 must reapply every year, unless they are a service-connected totally disabled veteran or found totally and permanently disabled by Social Security or Kentucky Retirement Systems.
If you missed the deadline
Qualifying owners who apply after paying their tax bill are entitled to a refund of the tax on the exempt value. Source.
Form: Application for Exemption Under the Homestead/Disability Amendment (62A350) · open the official form
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Seniors | Homestead exemption for owners 65+ | $49,100 off assessed value | Owners 65 or older get $49,100 off assessed value for 2025–2026. Prove age with a birth certificate, driver's license, passport or other approved document. Source |
| Veterans | Service-connected totally disabled veterans | $49,100 off assessed value | Service-connected totally disabled veterans qualify under the disability exemption and do not have to reapply each year. Source |
| Disabled owners | Disability exemption | $49,100 off assessed value | Owners classified as totally disabled by a federal agency program or a retirement system get the same $49,100. They must report any change in disability status to the PVA. Source |
Law: KRS 132.810; Ky. Const. §170
Kentucky county guides
Local offices, online filing links and local amounts for 1 county, largest first.
Frequently asked questions
Can I get Kentucky's homestead exemption if I am under 65?
Only if you are classified as totally disabled. Kentucky has no homestead exemption for other homeowners.
What if I already paid my tax bill?
If you apply and qualify after paying, you get a refund of the tax on the exempt amount.
Do I need to reapply every year?
Not if you qualify by age. Disabled owners under 65 reapply yearly unless their disability is service-connected total or permanent under Social Security or Kentucky Retirement Systems rules.
When is the homestead exemption deadline in Kentucky?
No fixed statewide deadline is set. If you apply and qualify before paying that year's bill, the tax is reduced; if you qualify after paying, you get a refund of the tax on the exempt amount.
Sources
- Homestead & Disability Exemptions · Kentucky Department of Revenue
- KRS 132.810 · Kentucky General Assembly
- Application for Exemption Under the Homestead/Disability Amendment (62A350) · Kentucky Department of Revenue
Last verified
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