Kentucky Property Tax Exemptions: Homestead, Senior and Veteran Relief
Kentucky property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.
Quick answers for Kentucky
- Homestead exemption
- Kentucky's homestead exemption lets eligible homeowners deduct up to $49,100 of their home's assessed value for the 2025 and 2026 tax periods (up from $46,350 for 2023-2024), reducing state and local property taxes. Kentucky Department of Revenue, DOR Sets 2025-2026 Homestead Exemption (Nov. 14, 2024); KRS 132.810
- How to apply
- Complete the homestead exemption application available on the Department of Revenue website and submit it to your county Property Valuation Administrator (PVA) office online, by mail or in person; Kentucky Department of Revenue, DOR Sets 2025-2026 Homestead Exemption (Nov. 14, 2024)
- Application deadline
- The application must be submitted to the local PVA office no later than December 31 of the eligible tax year. Kentucky Department of Revenue, DOR Sets 2025-2026 Homestead Exemption (Nov. 14, 2024)
- Senior exemptions and freezes
- Homeowners who are at least 65 years old during the tax period qualify for the homestead exemption of up to $49,100 of assessed value for 2025-2026, on a home they own, occupy and maintain as their personal residence on January 1. Kentucky Department of Revenue, DOR Sets 2025-2026 Homestead Exemption (Nov. 14, 2024)
Last verified: 2026-10-27
The homestead exemption
| Homestead exemption | Kentucky's homestead exemption lets eligible homeowners deduct up to $49,100 of their home's assessed value for the 2025 and 2026 tax periods (up from $46,350 for 2023-2024), reducing state and local property taxes. It is limited to owners who are at least 65 during the tax period or classified as totally disabled by a public or private retirement system, and the property must be owned, occupied and maintained as the taxpayer's personal residence on the January 1 assessment date. The amount is recalculated every two years for inflation under KRS 132.810. |
|---|---|
| How to apply | Complete the homestead exemption application available on the Department of Revenue website and submit it to your county Property Valuation Administrator (PVA) office online, by mail or in person; contact the PVA to confirm the preferred method. |
| Application deadline | The application must be submitted to the local PVA office no later than December 31 of the eligible tax year. |
Senior, veteran and disability relief
| Senior exemptions and freezes | Homeowners who are at least 65 years old during the tax period qualify for the homestead exemption of up to $49,100 of assessed value for 2025-2026, on a home they own, occupy and maintain as their personal residence on January 1. |
|---|---|
| Disability exemptions | Homeowners of any age who are classified as totally disabled by any public or private retirement system qualify for the same homestead exemption (up to $49,100 of assessed value for 2025-2026) on the home they own, occupy and maintain as their personal residence on January 1. |
Paying and appealing
| Appealing your assessment | First, schedule a conference with the county Property Valuation Administrator (PVA) or a deputy before the end of the tax roll inspection period, which normally begins the first Monday in May and ends the third Monday in May (counties publish their schedules). If the conference does not resolve it, obtain an appeal form from the county clerk, state your opinion of value, and file it with the county clerk no later than one working day after the inspection period closes. Appeals are heard by the three-member local board of assessment appeals; further appeals go to the state tax appeals board and then the courts. |
|---|
Property Tax & Homestead Exemptions FAQ
What is the homestead exemption in Kentucky?
Kentucky's homestead exemption lets eligible homeowners deduct up to $49,100 of their home's assessed value for the 2025 and 2026 tax periods (up from $46,350 for 2023-2024), reducing state and local property taxes. It is limited to owners who are at least 65 during the tax period or classified as totally disabled by a public or private retirement system, and the property must be owned, occupied and maintained as the taxpayer's personal residence on the January 1 assessment date. The amount is recalculated every two years for inflation under KRS 132.810.
How do you apply for a homestead exemption in Kentucky?
Complete the homestead exemption application available on the Department of Revenue website and submit it to your county Property Valuation Administrator (PVA) office online, by mail or in person; contact the PVA to confirm the preferred method.
When is the deadline to apply for a homestead exemption in Kentucky?
The application must be submitted to the local PVA office no later than December 31 of the eligible tax year.
Do seniors get a property tax exemption in Kentucky?
Homeowners who are at least 65 years old during the tax period qualify for the homestead exemption of up to $49,100 of assessed value for 2025-2026, on a home they own, occupy and maintain as their personal residence on January 1.
Is there a property tax exemption for people with disabilities in Kentucky?
Homeowners of any age who are classified as totally disabled by any public or private retirement system qualify for the same homestead exemption (up to $49,100 of assessed value for 2025-2026) on the home they own, occupy and maintain as their personal residence on January 1.
How do you appeal a property tax assessment in Kentucky?
First, schedule a conference with the county Property Valuation Administrator (PVA) or a deputy before the end of the tax roll inspection period, which normally begins the first Monday in May and ends the third Monday in May (counties publish their schedules). If the conference does not resolve it, obtain an appeal form from the county clerk, state your opinion of value, and file it with the county clerk no later than one working day after the inspection period closes. Appeals are heard by the three-member local board of assessment appeals; further appeals go to the state tax appeals board and then the courts.
Property Tax & Homestead Exemptions in other states
More Kentucky law
- Kentucky tenant rights & landlord-tenant law
- Kentucky small claims court
- Kentucky wills, probate & estates
- Kentucky protective & restraining orders
- Kentucky employment law
- Kentucky debt & collections
- Kentucky unemployment benefits
- Kentucky divorce & family law
- Kentucky expungement & criminal records
- Kentucky traffic tickets & dui
- Kentucky personal injury & wrongful death
- Kentucky workers' compensation
- Kentucky foreclosure & homeowner law
- Kentucky consumer protection
- Kentucky starting an llc & small business
- Kentucky bankruptcy
- Kentucky car insurance & vehicle laws
- Kentucky criminal law
- Kentucky gun laws
- Find a lawyer or free legal help in Kentucky
- All Kentucky law guides
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.