Kentucky senior property tax relief works through a single, straightforward program: the Homestead Exemption cuts $49,100 from your home's assessed value before property taxes are calculated. There are two ways in. You qualify if you are at least 65 years old at any point during the tax year, which means the calendar year your 65th birthday falls in is your first eligible year no matter which month you were born. You also qualify, at any age, if you are classified as totally disabled by a public or private retirement system: a 52-year-old Kentuckian who is totally disabled gets the same $49,100 as a 70-year-old neighbor. There is no income limit either way, and you file with your county Property Valuation Administrator. This guide explains who qualifies, how much you save, and exactly how to claim it.

In This Guide

The Homestead Exemption: The Core of Kentucky Senior Property Tax Relief

Kentucky's Homestead Exemption reduces the assessed value of your primary residence by $49,100 before your property-tax rate is applied. That's not $49,100 off your tax bill, it's $49,100 off the value that gets taxed. Your actual savings depend on the local tax rate.

The exemption amount adjusts every two years under state law. It was $46,350 in 2023-2024. For 2025-2026, the Kentucky Department of Revenue set it at $49,100. The next adjustment will be for 2027-2028.

The Homestead Exemption is the Kentucky senior property tax relief program this guide covers, and it reaches two groups: homeowners 65 or older, and homeowners classified as totally disabled, at any age. If you think some other break may apply to your property, your county PVA is the office that can tell you.

Who Qualifies

You qualify if you own the home and occupy it as your personal primary residence on the January 1 assessment date, and you meet either of the two eligibility routes below. You only need one of them.

  • The age route. You are at least 65 years old at any point during the tax year. Kentucky's test is age 65 during the tax period, so you do not have to have reached 65 by January 1.
  • The disability route. You are classified as totally disabled by a public or private retirement system. There is no age requirement on this route. A 52-year-old homeowner who is classified as totally disabled qualifies for the same $49,100 exemption as a 70-year-old on the age route.

No income limit applies to either route. A senior with a high retirement income qualifies on the same terms as one living on Social Security alone.

One detail to get right if you're using the age route: the January 1 date governs the home, not your age. The Kentucky Department of Revenue states the age test as being at least 65 years old during the tax period, and Jefferson County's PVA puts the same rule in plain terms: property owners are eligible to receive the Homestead Exemption in the year of their 65th birthday. So the birthday month does not cost you a year. Turn 65 on January 2 and that year is your first eligible year. Turn 65 in March and that year is your first eligible year. Turn 65 on December 20 and that year still counts, though you have until December 31 to file, so move quickly.

County PVAs administer the exemption and are the office that checks your proof of age, so confirm the timing with your own county before you assume you have missed a year. If you're using the disability route, ask your county PVA how the timing of your disability classification applies to the tax year in question.

The primary-residence test runs on the same January 1 date for both routes. If the home isn't your personal primary residence on January 1, you don't qualify for that year's exemption.

How Much You Save

Your savings equal the $49,100 reduction multiplied by your local property-tax rate. Local rates vary from one Kentucky county to the next, so the dollar amount does too. Your county PVA or your annual tax bill shows the exact rate that applies to you, and the worked example below shows how the arithmetic works.

Kentucky Senior Property Tax Relief at a Glance

Detail Value
Exemption amount (2025-2026) $49,100 off assessed value
Prior period amount (2023-2024) $46,350
Next adjustment 2027-2028
Eligibility route 1 (age) At least 65 at any point during the tax year. The year of your 65th birthday counts, whatever the month
Eligibility route 2 (disability) Classified as totally disabled by a public or private retirement system, at any age. No minimum age applies
Income limit None, on either route
Primary-residence requirement Yes, must be your personal primary home on January 1
Application form Form 62A350
Where to file County Property Valuation Administrator (PVA)
Filing deadline December 31
Refile annually? Age route: no, generally file once. Disability route: yes, every year, unless you are a service-connected disabled veteran, or you were determined totally and permanently disabled under Social Security Administration rules, or under Kentucky Retirement Systems rules

How to Apply

The application goes to the Property Valuation Administrator of the county where the property is located, not a state office. That's the same office whether you're applying on the age route or the disability route.

1
Step 1

Find your county PVA

Search "[Your County] Kentucky Property Valuation Administrator" or visit the Kentucky Department of Revenue homestead page for contact information.

2
Step 2

Get Form 62A350

Your county PVA office provides this application form.

3
Step 3

File by December 31

of the eligible tax year. For a first-time applicant that's the year you first become eligible.

4
Step 4

Bring your documentation

Proof that the property is your primary residence, and proof of ownership. On the age route, add proof of age (driver's license or birth certificate). On the disability route, bring your classification of total disability from the public or private retirement system that issued it, in place of proof of age.

5
Step 5

On the age route, file once and then keep it

Age-based applicants typically don't refile. The exemption carries forward each year as long as you continue to own and occupy the home as your primary residence.

6
Step 6

On the disability route, reapply every year

A homeowner receiving the exemption based on total disability must apply annually to continue receiving it, unless any one of these is true: they are a veteran of the United States Armed Forces with a service-connected disability, they have been determined totally and permanently disabled under the rules of the Social Security Administration, or they have been determined totally and permanently disabled under the rules of the Kentucky Retirement Systems.

Steps 5 and 6 are the place people get caught. Kentucky's file-once practice covers the age route only. On the disability route the annual filing is the default, and the three situations listed in step 6 are the exceptions to it: any one of them on its own ends the yearly requirement, and you do not need all three. If none of them describes you and you let a year go by without filing, you lose a $49,100 exemption you were otherwise entitled to, and nobody is going to call to remind you. Ask your county PVA to confirm in writing which of the two tracks your exemption is on.

What changes do you need to report? Kentucky's carry-forward holds as long as ownership and primary-residence status don't change, so if you move, sell, or the home stops being your primary residence on January 1, notify your county PVA. Ask them what has to be filed for the new home.

If property taxes are one piece of a larger financial picture for care, our guide on how to pay for senior care covers Medicaid, VA benefits, and home-equity options together.

Not sure if your county PVA has your exemption on file? Chat with Brevy's care navigator to sort through your options.

Frequently Asked Questions

Is there an income limit for the Kentucky Homestead Exemption?

No. Kentucky's Homestead Exemption has no income limit. Any homeowner who is at least 65 during the tax year, or is classified as totally disabled by a public or private retirement system at any age, and who owns and occupies the home as their primary residence on January 1, qualifies regardless of income.

I turn 65 in March. Do I qualify for this year's exemption?

Yes, on the age route. Kentucky's age test is being at least 65 years old during the tax period, not being 65 by January 1, so the calendar year your 65th birthday falls in is your first eligible year. Jefferson County's PVA states it directly: property owners are eligible to receive the Homestead Exemption in the year of their 65th birthday. What must be true on January 1 is that you own the home and occupy it as your personal primary residence. File Form 62A350 with your county PVA by December 31 of that year, and confirm the timing with that office when you apply, since the county PVA is the one that processes it. The age test is also not the only way in. If you are classified as totally disabled by a public or private retirement system, you qualify for the same $49,100 exemption at any age, without waiting for a birthday at all.

I'm under 65 but I'm totally disabled. Can I get the Kentucky Homestead Exemption?

Yes. Kentucky's Homestead Exemption is granted to a homeowner who is at least 65 or who is classified as totally disabled by any public or private retirement system, and the disability route carries no minimum age. A 52-year-old Kentucky homeowner classified as totally disabled gets the full $49,100 off assessed value, on the same terms as a 70-year-old, with no income limit. You still have to own the home and occupy it as your personal primary residence, and you file Form 62A350 with your county Property Valuation Administrator, bringing the documentation of your total-disability classification. One thing works differently from the age route once you have it: a homeowner receiving the exemption based on total disability must apply annually to continue receiving it, unless any one of these is true: they are a veteran of the United States Armed Forces with a service-connected disability, they have been determined totally and permanently disabled under the rules of the Social Security Administration, or they have been determined totally and permanently disabled under the rules of the Kentucky Retirement Systems. Any one of those three is enough on its own. If none of them fits, put next year's filing on your calendar, because age-based applicants generally do not refile and you do.

How often does the exemption amount change?

Every two years. The Kentucky Department of Revenue adjusts the amount for inflation on a two-year cycle. The 2025-2026 amount is $49,100; the next adjustment applies to 2027-2028.

Do I need to refile every year?

It depends on which route you qualified on, and the answer is not the same for both. Age-based applicants generally file once, and the exemption carries forward. A homeowner receiving the exemption based on total disability must apply annually to continue receiving it, unless any one of these is true: they are a veteran of the United States Armed Forces with a service-connected disability, they have been determined totally and permanently disabled under the rules of the Social Security Administration, or they have been determined totally and permanently disabled under the rules of the Kentucky Retirement Systems. Any one of those three is enough to end the annual filing. Either way, confirm with your PVA that your exemption is on file, and notify them if your primary-residence status changes.

What if I co-own the home with my spouse?

Kentucky's Homestead Exemption applies to a home that a qualifying owner occupies as their personal primary residence, so a home co-owned by spouses can qualify when at least one owner is 65 or is classified as totally disabled and lives there as their primary residence. Co-ownership situations vary, so confirm with your county PVA how it applies to your household.

Does the exemption apply if I own a farm or rural property?

The requirement Kentucky sets is that the property be owned, occupied, and maintained as the applicant's personal primary residence. How that applies to a farm or a mixed-use parcel depends on how your property is assessed, and we don't have a statewide rule to quote you on the split. Ask your county PVA to walk you through how your assessment is structured and what the exemption reduces.

Next Steps

One form, one office, one filing. Here's how to get this done.

  • Confirm your eligibility. You need to own the home and use it as your personal primary residence on January 1, plus either be at least 65 at some point during that tax year or be classified as totally disabled by a public or private retirement system, at any age.
  • Contact your county PVA to get Form 62A350 and confirm what documentation they need.
  • File by December 31 of the year you first become eligible.
  • Check that the exemption is already on file if you've been in your home for years. Some homeowners turned 65, or were classified as totally disabled, without realizing they had to apply.
  • If you qualified on total disability, put next year's filing on the calendar. A homeowner receiving the exemption based on total disability must apply annually to continue receiving it, unless any one of these is true: they are a veteran of the United States Armed Forces with a service-connected disability, they have been determined totally and permanently disabled under the rules of the Social Security Administration, or they have been determined totally and permanently disabled under the rules of the Kentucky Retirement Systems. Age-based applicants generally do not have to do this; disability-based applicants do, unless one of those three exceptions applies.

If you're weighing whether to stay in your home or access its equity for care, our guides on selling or renting your home for care and reverse mortgages for senior care walk through the options.

Learn More

FinancialKentucky Retirement Income TaxKentucky taxes no Social Security and exempts $31,110 per person of retirement income at any age, then taxes the rest at a flat 3.5% rate for 2026. FinancialKentucky Inheritance TaxKentucky exempts close family, including siblings, from its inheritance tax. Class B (nieces, great-grandchildren) pays 4-16%; Class C pays 6-16% after $500. FinancialSenior Property Tax Relief by StateSenior property tax relief lowers what older homeowners owe through exemptions, freezes, credits, and deferrals. Learn how each works and find your state. FinancialHow to Pay for Senior CareHow to pay for senior care: what it costs nationally and how Medicaid, Medicare, VA benefits, and private pay each fit. Who qualifies, what's covered, in 2026. FinancialSelling or Renting Your Home for CareSelling or renting the home to pay for senior care: the capital-gains exclusion, what a sale does to Medicaid, rent-vs-sell, and the step-up in basis. FinancialReverse Mortgage for Senior CareHow a reverse mortgage (FHA HECM) can pay for senior care, why it fits in-home care and a remaining spouse, and why it rarely works for a nursing home.

Find personalized help applying for Kentucky senior property tax relief at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.

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Brevy Care Team

Expert eldercare guidance from Brevy's team of healthcare professionals and researchers.