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Senior, Veteran and Disability Property Tax Relief in Kentucky

Property tax exemptions, freezes and credits in Kentucky for seniors, disabled veterans and people with disabilities.

Short answer: 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)

Senior exemptions and freezesHomeowners 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 exemptionsHomeowners 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.

More Kentucky property tax & homestead exemptions

FAQ

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.

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.