The Homestead Exemption in Kentucky
Who qualifies for the Kentucky homestead property tax exemption, how much it saves, and how and when to apply.
Short answer: 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
| 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. |
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| 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. |
More Kentucky property tax & homestead exemptions
- Senior, Veteran and Disability Property Tax Relief in Kentucky
- Appealing Your Property Tax Assessment in Kentucky
- All Kentucky property tax & homestead exemptions rules
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.
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.