Kentucky · 2026
Kentucky property tax exemptions
✓ Verified August 2026 against official county pages — 3 sources linked below.
Exemptions lower the value your taxes are figured on — for most homeowners they're the easiest money on this page. Nearly every one has a filing date, though, and missing it usually costs you a year. The statewide programs and their deadlines are below; many counties and cities layer their own versions on top.
| Exemption | Deadline to file | What it's worth |
|---|---|---|
| Homestead Exemption (65+ or disabled) | Apply once with your PVA (Form 62A350) | $49,100 of assessed value exempt for the 2025–2026 biennium (indexed every two years) for homeowners 65+ or classified totally disabled |
| Disability continuation | Annual verification where required | Totally disabled homeowners under 65 use the same exemption but may need annual proof of continued disability |
65 or older?
Start with the Homestead Exemption (65+ or disabled) — $49,100 of assessed value exempt for the 2025–2026 biennium (indexed every two years) for homeowners 65+ or classified totally disabled. Deadline: Apply once with your PVA (Form 62A350).
Comparing states? Every state's senior program is in the senior property tax exemptions by state table.
How to file
Homestead Exemption (65+ or disabled): One-time application with proof of age or disability; the amount re-indexes automatically each biennium.
Disability continuation: File with the PVA with disability documentation.
Amounts and dates above are the statewide baseline — where counties or cities run their own versions, the local deadline and paperwork can differ. Confirm with your county assessor before relying on a date.
Exempted and still think the bill is high? The next lever is the value itself: how to appeal in Kentucky.
Common questions
- When is the Kentucky homestead exemption deadline?
- Apply once with your PVA (Form 62A350). One-time application with proof of age or disability; the amount re-indexes automatically each biennium.
- Does Kentucky have a senior property tax exemption?
- The senior-relevant program here is the Homestead Exemption (65+ or disabled). $49,100 of assessed value exempt for the 2025–2026 biennium (indexed every two years) for homeowners 65+ or classified totally disabled. Deadline: Apply once with your PVA (Form 62A350).
- Do Kentucky exemptions apply automatically?
- Most don't — nearly every program starts with an application, and some must be renewed. Missing the filing window usually means waiting a year, so if you live in the home you own, check what you've claimed before anything else. Confirm details with your county assessor.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Kentucky DOR — residential property — checked 2026-08-12
- Jefferson County PVA — property conference — checked 2026-08-12
- Kenton County Clerk — Board of Assessment Appeals — checked 2026-08-12