The following requirements must be met in order to claim the homestead exemption:

  1. The taxpayer must both own and maintain the property as his or her personal residence as of January 1st;
  2. The taxpayer must have been classified as totally disabled under a program authorized or administered by an agency of the United States Government, or any retirement system either within or outside the state of Kentucky on January 1st for the year in which the application is made and maintain the disability classification through December 31st;
  3. The taxpayer must be receiving disability payments pursuant to that disability classification; and
  4. An application for the disability exemption must be made on an annual basis.
  5. The exemption for 2023 and 2024 is $ 46,350. Any property assessed for more than $46,350 would require the property owner pay tax on the difference.


* The most common government agency under which a taxpayer can obtain a totally disabled classification is Social Security / SSI. Other programs include the Tennessee Valley Authority, the Veterans Administration and the Teacher’s retirement System.


How to Apply

An application must be completed and filed in the Property Valuation Office along with documentation verifying age. Appropriate documentation might include Medicare cards issued by Social Security, birth certificates, and driver’s license. When applying for the Disability Exemption, the same form will apply. However, additional documentation verifying total disability in the form of either a Notice of Award or TPQY that shows date of onset or eligibility, and Verification Letter of status showing payments have been issued throughout the entire year must follow.