Travis Bunn
Founder, AppealDesk · Published March 3, 2026 · Updated August 19, 2026
An exemption lowers your bill only after the assessed value is set. If that value is wrong in the first place, you are paying too much. Nobody checks it unless you do.
Free to check. No account needed.
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.
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.
The value your relief programs subtract from, pulled free in seconds. No account needed.
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.
Enter your address to pull your county record free. If it looks too high, your $49 packet gives you everything to challenge it.