Kentucky Homestead/Disability Exemption: $49,100, Restricted to Age 65+ or Disabled

Updated August 2026

Kentucky has no general homestead exemption for working-age homeowners. The exemption, currently $49,100 off assessed value, is restricted to homeowners 65 or older or totally disabled, adjusted every two years for inflation.

If you're 65 or older, or totally and permanently disabled, you can exempt a substantial chunk of your assessed value with no income test. If you're neither, Kentucky's homestead program doesn't apply to you at all.

Kentucky's Property Tax Relief Program

Homestead/Disability Exemption

What it does: $49,100 off assessed value for 2025-2026 (adjusted every two years for inflation from a 1972 constitutional base). Only one exemption per household, age-based or disability-based, not both.

Who qualifies: Age 65+ as of January 1, OR totally and permanently disabled with documented disability payments for the full tax period. Owns and occupies the property. No income limit found in any official source.

Deadline and form: December 31 of the year first sought (no annual refiling needed for the 65+ tier once approved) (Form 62A350, filed with your county Property Valuation Administrator (PVA)). Citation: Kentucky Constitution Section 170; KRS 132.810.

An exemption or credit lowers your bill only after the assessed value is set. If that value is too high to begin with, you are overpaying on everything above it regardless of which relief programs you claim. Nobody checks the underlying value unless you do.

See what your county has your home on record at

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How to Apply

Contact your county assessor's (or, where noted above, your state revenue department's) office for the current application form
Gather proof of ownership, occupancy, and, for income-tested programs, your prior-year income documentation
File before the deadline listed above, most jurisdictions do not accept late applications for that tax year
Confirm the relief shows up on your next assessment notice or tax bill

The Bottom Line

There's no income test on this exemption, unlike many other states' senior programs, age or disability status alone qualifies you. But if you're under 65 and not disabled, there's no Kentucky homestead exemption available to you at all.

Note: Program names, dollar figures, and income limits above are current as of August 2026 and are set or adjusted by the state legislature or department of revenue, not by AppealDesk. Some figures adjust annually, confirm the current-year number with your county or state before applying. AppealDesk helps homeowners identify available relief programs and appeal overassessments.

Most homeowners stack these programs on top of whatever value the assessor assigned and never question the value itself. It came from a mass-appraisal model, not an individual review of your home. It is worth checking once.

Check the value under your exemption

Enter your address to pull your county record free. If it looks too high, your $49 packet gives you everything to challenge it.