Property tax relief for seniors in Kentucky

What the homestead exemption does

The exemption is subtracted from your home's assessed value. Your property tax is then figured on what is left. If your home is assessed at less than the exemption, you may owe little or no property tax on the home.

The Kentucky Department of Revenue resets the amount every two years for inflation, under state law (KRS 132.810). The amount for 2027 and 2028 had not been posted as of October 2026. The exemption amount is the same in every county.

Who qualifies

You can get the exemption if all of these are true:

• Age or disability: You are at least 65 years old during the tax year, or you have been classified as totally disabled.
• Ownership: You own the home.
• Residence: You live in the home and keep it as your personal residence on January 1, the assessment date.

The disability rules

To qualify because of disability:

• You must have been classified as totally disabled under a federal program or any public or private retirement system, in Kentucky or another state.
• You must have received disability payments for the whole assessment period.

How to apply

1. Get the form. It is Form 62A350, "Application for Exemption Under the Homestead/Disability Amendment." It is a fillable PDF on the Department of Revenue website (revenue.ky.gov), and your PVA office has copies.
2. Gather proof.
   • For age: a birth certificate, driver's license, passport, or other approved document.
   • For disability: proof that you are classified as totally disabled and received disability payments for the whole assessment period. Ask your PVA which papers it accepts.
3. File with your county PVA. Find yours through the "Find My PVA" directory on the Department of Revenue website. Many PVA offices accept the form online, by mail, or in person. Call your PVA to check which way works best.
4. Meet the deadline. File by December 31 of the tax year you want the exemption for.

After you apply

Do you need to apply again?

• If you qualify by age, ask your PVA whether you need to file again in later years. The home must still be your residence on January 1 each year.
• If you qualify by disability, you must reapply every year, unless you are:
  • a U.S. veteran with a service-connected disability,
  • found totally and permanently disabled under Social Security rules, or
  • found totally and permanently disabled under Kentucky Retirement Systems rules.

Check your tax bill

When your bill comes, check that the exemption was taken off. If it was not, call your PVA office.

Things people miss

• You can apply in the year you turn 65. You only need to reach 65 during the tax year.
• Disability counts at any age. People under 65 who are totally disabled and get disability payments can qualify.
• The amount changes every two years. It went up from $46,350 for 2023-2024 to $49,100 for 2025-2026. You do not need to do anything to get the new amount.
• There is only one statewide program for older homeowners. We did not find a Kentucky property tax freeze, deferral or renter rebate for seniors on the Department of Revenue's site.

If you rent

The homestead exemption is for homeowners. If you rent and need help with housing costs or bills, your Area Agency on Aging and Independent Living can tell you about local help. The statewide Aging and Disability Resource Center line is 1-877-925-0037.

Free help

• Your county PVA office: questions about the application and your home's assessed value.
• Kentucky Department of Revenue: see the Contact Us page at revenue.ky.gov.
• Aging and Disability Resource Center: 1-877-925-0037.

For other programs, see all benefits in Kentucky.

Phone numbers: Free help lines for Kentucky agencies

Check what you may qualify for