Homestead exemption in Kentucky
December 31 of the eligible tax yearFiling deadline
The details
- Exemption amount
- A maximum of $49,100 for the 2025 and 2026 tax periods.1
- Who qualifies
- Owners at least 65 during the tax period, or classified as totally disabled, whose home is their personal residence on the January 1 assessment date.1
- How to apply
- Submit the Department of Revenue application online, by mail or in person.1
- Where to file
- The local Property Valuation Administrator (PVA) office.1
- Extra help for seniors or disabled owners
- The exemption itself is limited to owners 65 or older and totally disabled owners.1
The sources we read do not say: moving or portability.
From a Department of Revenue release dated November 14, 2024.
Counties often run the application. Check your county assessor's page for the form.
Sources
- DOR sets 2025-2026 Homestead Exemption, Kentucky Department of Revenue, checked 1 November 2026
Checked 1 November 2026. "Secondary" marks a source used only because the official page could not be read.