Who qualifies for the Homestead exemption (age 65 or totally disabled) in Kentucky?

You own the home and live in it as your personal residence on January 1. You are at least 65 during the tax period, or you are classified as totally disabled under a program of a United States agency or any retirement system and have received disability payments for the whole assessment period. For a married couple, either spouse being 65 qualifies. $49,100 is deducted from your assessed value for the 2025 and 2026 assessment years, before state and local rates apply. For example, a $200,000 assessment is taxed on $150,900. Deadline: File with the PVA for the year. Disability verification must be submitted before December 31.

Rules by state / Kentucky

Kentucky property tax, line by line.

Your county sheriff sends one bill that includes the state, county, school and city tax rates. Your tax is based on the full fair cash value of your home on January 1.

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At a glance

Who sends the bill: The county sheriff. The state, county, school and city rates are all on the same bill.
When it comes: Bills go to the sheriff by September 15. Many counties mail in October. If bills are mailed late, the county switches to an alternative schedule.
When it's due: December 31 on the regular schedule. You get a 2% discount if you pay in full by November 1. From November 2 through December 31 you pay the face amount. If bills are mailed late, the discount lasts one full month after mailing, then you pay face amount for one month.
If you pay late: January 1 to January 31: 5% penalty. After January 31: 10% penalty, plus the sheriff's 10% add-on fee. The Department of Revenue describes this as 21% of the tax due. On April 15 unpaid bills move from the sheriff to the county clerk. There is no statewide installment plan.
Value is set as of: January 1
Limits on increases: There is no cap on the assessed value of a home. The $49,100 exemption is a deduction, not a freeze. A separate 4% revenue limit can force a rate rollback, but that limits rates, not your home's value.

Bill dates source · Assessment source

What may come off

1 program homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homestead exemption (age 65 or totally disabled)

Who: You own the home and live in it as your personal residence on January 1. You are at least 65 during the tax period, or you are classified as totally disabled under a program of a United States agency or any retirement system and have received disability payments for the whole assessment period. For a married couple, either spouse being 65 qualifies.
What you get: $49,100 is deducted from your assessed value for the 2025 and 2026 assessment years, before state and local rates apply. For example, a $200,000 assessment is taxed on $150,900.
How to apply: File Form 62A350 with your county property valuation administrator (PVA). For age, bring a birth certificate, driver's license, passport or other approved proof. It is not automatic. Form: Form 62A350, Application for Exemption Under the Homestead/Disability Amendment.
Deadline: File with the PVA for the year. Disability verification must be submitted before December 31.
If you're late: A missed year is not refunded. The exemption starts when you apply.
After that: Age-based: it stays while you live in that home and does not transfer to a buyer. Disability: you renew every year, unless you are a service-connected veteran or found totally and permanently disabled by Social Security or Kentucky Retirement Systems.

Form 62A350, Application for Exemption Under the Homestead/Disability Amendment: the form

Think your value is too high?

Asking for a lower assessed value

Free review: A conference with your PVA or a deputy during the inspection period is free to request and is required before any appeal.
Formal appeal: Your local board of assessment appeals, then the Kentucky Board of Tax Appeals.
Deadline: The inspection period opens the first Monday in May and runs 13 days, six days a week including Saturday, unless extended. The local board sits for five days starting 25 to 35 days after inspection. You file a state appeal after the local board decides.
Good to know: You must hold the PVA conference first. If you skip it, you lose your appeal for that year.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Assessed value above $49,100
The whole bill if you are under 65 and not totally disabled
A disability exemption for a year you did not receive disability payments for the whole assessment period
Tax on a home you did not own and live in on January 1
The 5% and 10% penalties and the sheriff's add-on after the due dates

Special district rates that are property taxes are figured on your value after the $49,100 deduction. Other charges, such as special benefit assessments, sewer improvement liens or garbage fees, may be on the same bill. The homestead exemption may not reduce them. Ask the agency that charges them.

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Rules checked October 28, 2026 against official Kentucky sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.