Kentucky Homestead Exemption Program

What is the Kentucky Homestead Exemption Program?

In Kentucky, if you are at least 65 years old or have been classified as totally disabled and meet other program requirements, you could receive a homestead exemption, lowering the amount of property tax you pay.

The Kentucky Homestead Exemption Program offers residents a tax break by reducing how much of your home’s value is taxed. For 2025 and 2026, the amount of the exemption is  $49,100 and will be taken off your home’s value before taxes are calculated.

For example, if your home is worth $200,000, you would only be taxed on $150,900. If your tax rate is 1%, your property tax bill would go from $2,000 down to about $1,509.

To qualify, the home must be your main place of residence, and not a rental or vacation home.

Note: The homestead exemption amount is updated every two years to adjust for inflation.

Am I eligible for the Kentucky Homestead Exemption Program?

To qualify for the Kentucky Homestead Exemption program, you must:

• Be at least 65 years of age and show proof with a birth certificate, driver’s license, passport, or other approved document or be totally disabled under a U.S. government or retirement program. If you are disabled, you must apply every year to keep the exemption unless:
  • You are a veteran with a service-connected disability,
  • You are considered totally and permanently disabled by Social Security, or
  • You are considered totally and permanently disabled by Kentucky Retirement Systems.
• Have owned and lived in the home (as your main residence) as of January 1st of the year you’re applying.

How do I apply for the Kentucky Homestead Exemption Program?

To apply for the Kentucky Homestead Exemption program, you need to:

1. Fill out the application form. You can download and print it here:

Kentucky Homestead Exemption Application

2. Gather required documents. For proof of age this could include a driver’s license, birth certificate, or passport. For proof of disability, these documents could be a disability letter or disability payment invoices.
3. Take or mail your completed application and documents to your local Property Value Administrator (PVA). Find the PVA closest to you.

What if I need help applying for the Kentucky Homestead Exemption Program?

If you need help applying or have questions about the Homestead Exemption Program, you can:

• Contact the Kentucky Department of Revenue at 502-564-4581​ or send them a message online.

• Reach out to a Kentucky Taxpayer Service Center. Find the Taxpayer Service Center closest to you here.