Kentucky · Property tax exemptions · Updated Oct 2026
Kentucky property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Kentucky: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
No general exemptionhomestead exemption
Yessenior break
None statewidedisabled veterans
See belowhomestead deadline
0.75%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
The Property Valuation Administrator (PVA) of your county approves the homestead exemption. You apply at the PVA office in the county where the home is.
$49,100 off the assessed value of your home for the 2025-2026 assessment years (set every two years for inflation). Example from the Department of Revenue: a $200,000 home is taxed on $150,900.
Who qualifies
You own, live in and maintain the home as your primary residence on January 1, and you (or your spouse, if you own it together) are 65 or older during the year. You may not claim a homestead exemption on any other property in Kentucky or another state. Kentucky has no general homestead exemption for owners under 65 who are not disabled.
How to apply
File Form 62A350 (Application for Exemption Under the Homestead/Disability Amendment) with your county PVA. Bring proof of age such as a birth certificate, driver's license or state photo ID, passport, or Medicare card.
The same $49,100 off the assessed value of your home for 2025-2026.
Who qualifies
Homeowner of any age classified as totally disabled under a program run by a U.S. government agency (such as Social Security or the VA) or any public or private retirement system, who received disability payments for the entire assessment period, and who owns and lives in the home on January 1. Disabled veterans qualify under this exemption; Kentucky has no separate disabled-veteran property tax exemption.
How to apply
File Form 62A350 with your county PVA with proof of total disability and of payments received (for example a Social Security or VA award letter, or retirement system letter).
By December 31 of the year for which you want the exemption.
Renewal
Every year, unless you are a veteran with a service-connected disability, or are totally and permanently disabled under Social Security or Kentucky Retirement Systems rules. You must report to the PVA if your disability benefits stop, or you can be billed back for up to five years (KRS 132.810(4)(b)).
Kentucky's only homeowner exemption is for people 65 and older or totally disabled; the amount ($49,100 for 2025-2026) is reset every two years.
If two spouses own the home and only one is 65, the age requirement is met (Form 62A350).
Kentucky does not let you claim the exemption if you claim a homestead exemption in another state.
Savings estimate for Kentucky
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Kentucky
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Kentucky
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Kentucky
Is there a homestead exemption in Kentucky?
Our research found no general homestead exemption that every Kentucky homeowner can claim. Kentucky does have the breaks listed on this page, for example for seniors, veterans or people with disabilities.
Are there property tax breaks for seniors in Kentucky?
Homestead Exemption (age 65 or older): $49,100 off the assessed value of your home for the 2025-2026 assessment years (set every two years for inflation). Example from the Department of Revenue: a $200,000 home is taxed on $150,900.
Where do I apply for property tax exemptions in Kentucky?
The Property Valuation Administrator (PVA) of your county approves the homestead exemption. You apply at the PVA office in the county where the home is.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.