Kentucky Homestead Exemption: Rules & Savings

Q: Where do I file Form 62A350?

File Form 62A350 with the Property Valuation Administrator for the Kentucky county where the qualifying residence is located. Local filing methods can include online, mail or in-person submission.

Q: How much money does the $49,100 Kentucky Homestead Exemption save?

Savings depend on the applicable property-tax rates. At a combined rate of $1.00 per $100 of assessed value, a full $49,100 exemption would reduce ad-valorem property tax by approximately $491.

Q: Do disabled homeowners have to reapply every year?

Some disability applicants must reapply annually. Kentucky provides exceptions for qualifying service-connected totally disabled veterans and certain people determined to be totally and permanently disabled under Social Security, Kentucky Retirement Systems or other qualifying Kentucky law.

Kentucky rules reviewed August 25, 2026

Kentucky Homestead Exemption: 2026 Rules, $49,100 Deduction & Tax Savings

Kentucky’s Homestead Exemption can remove up to $49,100 from the taxable assessed value of a qualifying homeowner’s permanent residence for the 2025 and 2026 tax years. It is available primarily to homeowners who are 65 or older or who meet Kentucky’s total-disability requirements.

The exemption does not mean Kentucky sends you $49,100 or reduces your tax bill by $49,100. Instead, the eligible amount is subtracted from your property’s assessment before covered property-tax rates are applied.

Check Eligibility Estimate Savings Application Steps

✓ $49,100 for 2025–2026 ✓ Age 65 & disability rules ✓ Form 62A350 ✓ December 31 deadline ✓ County PVA filing

2026 quick facts

$49,100

2026 exemption Maximum assessed-value deduction for a qualifying residence.

65+

Age route You may qualify if you reach age 65 during the eligible tax year.

DEC 31

Application deadline File with the PVA by December 31 of the year for which exemption is sought.

62A350

State form Application for Exemption Under the Homestead/Disability Amendment.

Important January 1 rule: the qualifying property generally must be owned, occupied and maintained as your personal residence on the January 1 assessment date for that tax year.

Start Here

What the Kentucky Homestead Exemption Actually Does

Kentucky applies the exemption to the assessment of an eligible permanent residence. Your tax bill is then calculated using the reduced taxable assessment.

Without Exemption

$200,000 assessed home

Taxable assessment = $200,000

Property-tax rates are applied to the full $200,000 assessment before considering unrelated credits, charges or adjustments.

With 2026 Homestead

$200,000 − $49,100

Taxable assessment = $150,900

This is the same basic example used by the Kentucky Department of Revenue for the 2025–2026 exemption.

The exemption reduces taxable value, not market value. Your PVA can still assess the property’s fair cash value under Kentucky assessment rules. The homestead deduction is then applied to the qualifying assessment.

2025–2026 Amount

How Much Is the Kentucky Homestead Exemption in 2026?

The Kentucky Department of Revenue set the maximum homestead exemption at $49,100 for both the 2025 and 2026 tax periods. The amount is recalculated every two years to account for changes in purchasing power.

$49,100 Maximum exemption for the 2025 and 2026 assessment years.

+$2,750 Increase from the 2023–2024 exemption of $46,350.

2 Years Kentucky adjusts the statutory maximum on a two-year cycle.

474,000+ DOR reported more than 474,000 elderly or disabled Kentuckians benefited during tax year 2023.

Assessment Years	Homestead Exemption	Change
2025–2026	$49,100	+$2,750
2023–2024	$46,350	+$5,850
2021–2022	$40,500	+$1,200
2019–2020	$39,300	+$1,700
2017–2018	$37,600	+$700

Planning for 2027? Do not automatically carry the $49,100 figure into the 2027 tax year. Kentucky recalculates the exemption every two years, so verify the official 2027–2028 amount once the Department of Revenue publishes it.

Ignore proposed amounts when calculating a 2026 bill. Kentucky lawmakers introduced proposals during the 2026 session that would change homestead rules or amounts in future years, but the official Department of Revenue amount applicable to the 2026 assessment year remains $49,100.

Eligibility Rules

Who Qualifies for the Kentucky Homestead Exemption?

Kentucky provides two main qualification routes: age 65 or older and total disability. Both routes also require a qualifying ownership and permanent-residence relationship with the property.

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Age 65 route

You must be 65 years of age or older during the year for which you apply.

This means a homeowner who turns 65 later in 2026 can potentially satisfy the age requirement for the 2026 exemption, assuming the property and residence requirements are also met.

♿

Total-disability route

You may qualify if you were classified as totally disabled under an authorized federal-government program or qualifying retirement system.

Disability applicants have additional timing and payment requirements discussed below.

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Permanent residence

You must own and maintain the property as your personal residence. For the tax year being claimed, Kentucky guidance also requires ownership, occupancy and maintenance of the property on the January 1 assessment date.

Married homeowners: if a married couple owns the home, the residence can satisfy the age requirement when either spouse is at least 65. Kentucky still allows only one homestead exemption per residential unit, even when both spouses qualify.

Quick Self-Check

Kentucky Homestead Exemption Eligibility Checker

This tool is a screening guide, not an official approval. Your county Property Valuation Administrator makes the local application determination.

Which qualification route are you using?

I owned, occupied and maintained this property as my personal residence on January 1. This is the key assessment-date residence requirement for the tax year being claimed. This is my permanent / primary residence. The exemption is not intended for an ordinary rental property, second home or vacation property. I am not claiming another homestead exemption on another residence. Form 62A350 asks whether you have applied for or receive a homestead exemption elsewhere. I am 65 or will turn 65 during this tax year. Use this condition when applying under the age route. I was classified as totally disabled on January 1 and receive qualifying disability payments. Disability qualification also generally must continue through the applicable taxation period.

Disability Route

Kentucky Homestead Disability Rules Explained

Being disabled in a general sense is not by itself enough. Kentucky law ties this route to a qualifying total-disability classification and disability payments.

Classification by January 1

A disability applicant must generally have been classified as totally disabled under an authorized program or qualifying retirement system on January 1 of the application year.

Disability payments

The homeowner must receive payments pursuant to the qualifying disability classification.

Classification must continue

The disability classification generally must be maintained throughout the taxation period. Kentucky defines that period as January 1 through December 31, subject to a statutory exception when the disabled person dies during the year.

Do disability applicants have to reapply every year?

Disability Situation	Annual Reapplication?	What to Know
Service-connected totally disabled U.S. Armed Forces veteran	Generally no after initial documentation	KRS 132.810 provides an exception from annual filing after the qualifying disability is documented.
Totally and permanently disabled under Social Security Administration rules	Generally no after initial documentation	Keep the PVA informed if eligibility changes.
Totally and permanently disabled under Kentucky Retirement Systems rules	Generally no after initial documentation	Initial proof is still required.
Other total-disability classification	May be required annually	Confirm the renewal requirement directly with your PVA.

Report a disability-status change. A person receiving the exemption through the disability provision must report a change in disability classification to the PVA. Form 62A350 warns that failing to report a change can lead to supplemental tax bills for improperly received exemptions.

Property & Ownership

What Types of Kentucky Homes and Ownership Interests Can Qualify?

Kentucky’s homestead rules are broader than simply “a detached house owned outright.” The statute recognizes several forms of legal or equitable ownership.

Property / Ownership Type	Potentially Qualifying?	Key Rule
Fee-simple home	Yes	Must be owned and maintained as the applicant’s permanent residence.
Joint ownership / survivorship	Yes	Exemption is limited by the applicant’s assessable ownership interest when applicable.
Tenancy in common	Potentially	Applicant’s ownership interest matters.
Condominium	Yes	Residence and ownership requirements still apply.
Mobile home	Potentially	Kentucky expressly recognizes mobile homes for homestead purposes.
Manufactured house	Potentially	Must satisfy the applicable real-property and residence requirements.
Recreational vehicle	Potentially, when classified as real property	KRS 132.810 references recreational vehicles classified as real property under KRS 132.751.
Ordinary rental / vacation home	Generally no	The property must be the owner’s personal permanent residence.

Partial ownership can reduce the usable exemption. Form 62A350 explains that for fee-simple, equitable, joint-survivorship or tenancy-in-common ownership, the applicant receives the full exemption or the assessed value of the applicant’s interest, whichever is less.

Critical Timing Rule

Why January 1 Matters for the Kentucky Homestead Exemption

Kentucky real property is assessed as of January 1. The Department of Revenue’s homestead guidance requires the qualifying residence to be owned, occupied and maintained as the taxpayer’s personal residence on that assessment date.

Already lived there January 1

If you owned and occupied the property as your qualifying permanent residence on January 1 and meet the age or disability rule, proceed with the current-year application.

Bought the home after January 1

A post-January-1 purchase generally does not satisfy the January 1 ownership-and-occupancy condition for that year’s exemption. Ask the PVA about eligibility beginning with the next assessment year.

Turn 65 after January 1

Age works differently: KRS 132.810 says the applicant must be 65 or older during the year for which the application is made. You do not necessarily have to be 65 on January 1.

Example: if you owned and occupied your Kentucky residence on January 1, 2026 and turn 65 in October 2026, the age language allows qualification during the 2026 year. You should still file the required application with the PVA no later than December 31, 2026.

Application Process

How to Apply for the Kentucky Homestead Exemption

The application goes to the Property Valuation Administrator (PVA) in the county where your residence is located. Kentucky uses Revenue Form 62A350.

Confirm the January 1 residence requirement

Verify that you owned, occupied and maintained the property as your personal residence on January 1 of the tax year you are claiming.

Choose your qualification basis

Determine whether you are applying because you are age 65 or older during the tax year or because you meet Kentucky’s total-disability requirements.

Complete Form 62A350

The form is titled Application for Exemption Under the Homestead/Disability Amendment.

County → owner information → residence → other exemption status → property type → ownership type → affidavit

Open Official Form 62A350 ↗

Gather the required proof

Age applicants can use approved age documentation such as a driver’s license, birth certificate or passport. Disability applicants should provide documentation showing the qualifying total-disability classification and payments.

Submit the application to your county PVA

Kentucky DOR says completed applications may be submitted online, by mail or in person depending on the local PVA’s procedures. Contact the PVA before filing if you are unsure which method that county currently accepts.

Find Your PVA ↗

File by December 31 of the eligible tax year

The application-affidavit must be submitted by December 31 of the year for which the exemption is sought.

Verify the exemption on the assessment or tax bill

Keep your application confirmation and check that the $49,100 exemption, or the allowable amount based on your ownership interest and assessment, was applied before the covered tax rates were calculated.

Application Kit

What to Have Ready Before Filing Form 62A350

Property information

Residence address, county, property description and ownership date.

Owner information

Names of owners in whom title is vested, contact details and applicant information.

Age evidence

Driver’s license, birth certificate, passport or another PVA-approved age document.

Disability evidence

Documentation showing qualifying total disability and disability-payment status.

Ownership type

Know whether ownership is fee simple, equitable, survivorship, tenancy in common or another recognized form.

Other homestead status

The form asks whether you applied for or receive another homestead exemption in a different location, county or state.

Do not sign inaccurate information. Form 62A350 contains an affidavit made under penalty of perjury concerning ownership, primary residence, age/disability qualification and whether another exemption is being claimed.

Deadline & Late Application

Kentucky Homestead Exemption Deadline: December 31

Kentucky’s homestead application is not limited to an early-spring filing window. The official application explanation says it must be submitted to the PVA by December 31 of the year in which the exemption is sought.

Apply before the tax bill is paid

If you qualify before paying that year’s property-tax bill, KRS 132.810 provides for a full or partial exoneration so the bill reflects the assessment after the homestead exemption.

Already paid the bill?

Kentucky law states that a qualifying applicant who applies after the property-tax bill has already been paid is entitled to a refund of property tax attributable to the homestead exemption.

After December 31?

The statutory application deadline for the tax year has passed. Contact the PVA rather than assuming a retroactive application will automatically be allowed.

Paid your 2026 tax bill before applying? That alone does not necessarily eliminate the benefit. If you apply timely and qualify, ask the PVA how the statutory refund procedure is handled locally.

Savings Calculator

How Much Can the Kentucky Homestead Exemption Save You?

Your actual dollar savings depend on the property-tax rates applied to the exempted assessment. Kentucky tax rates are commonly expressed as dollars or cents per $100 of assessed value.

Property assessed value ($)

Combined applicable rate per $100

Your assessable ownership interest (%)

Exemption Used $0

Taxable Assessment $0

Estimated Savings $0

Estimate only. Enter the combined rate that actually applies to the assessment you want to model. Special-benefit assessments, fixed charges, district differences and other tax-bill items may not be reduced by the homestead exemption.

Example Combined Rate per $100	Full $49,100 Exemption	Approximate Savings
$0.80 per $100	$49,100	$392.80
$1.00 per $100	$49,100	$491.00
$1.20 per $100	$49,100	$589.20
$1.50 per $100	$49,100	$736.50

Formula: exemption actually used ÷ 100 × applicable tax rate per $100 = estimated tax reduction.

Right Office Finder

PVA, Sheriff or County Clerk: Who Handles Your Property-Tax Question?

Filing with the wrong county office wastes time. Kentucky divides assessment, exemption, payment and delinquent-tax responsibilities among different local officials.

What do you need to do?

Property Valuation Administrator

Handles most property assessments and applications for Kentucky homestead and disability exemptions.

County Sheriff

In most counties, the sheriff is initially responsible for collecting current property-tax bills.

County Clerk

Delinquent property-tax bills are transferred to the county clerk after the sheriff’s collection period ends.

Renewal Rules

Do You Have to Reapply for the Kentucky Homestead Exemption Every Year?

Age-based exemption

Once an age-based application is filed and accepted, Kentucky DOR guidance says it remains good for later years as long as the original applicant continues to own and live on the property.

You generally do not file a new age application every year simply because another tax year begins.

Disability-based exemption

Some disability applicants must reapply annually. However, qualifying permanently disabled applicants and service-connected totally disabled veterans covered by KRS 132.810 can be exempt from annual reapplication after initial documentation.

Moved to another home? Do not assume the exemption automatically follows the parcel or transfers itself to the new residence. The exemption is connected to the qualifying owner and residence facts. Contact the PVA for the new property and file as required.

Buying, Selling & Moving

What Happens to the Exemption When a Kentucky Home Is Sold?

The exemption is not a permanent tax discount attached to the parcel for every future owner.

Seller transfers title

KRS 132.810 requires a transfer of exempt property to be reported to the PVA.

Buyer is age 65+

The buyer does not simply inherit the seller’s exemption. A qualifying new owner must establish their own eligibility and application.

Buyer closes after January 1

Because Kentucky uses January 1 as the assessment date, a buyer who did not own and occupy the home on January 1 should ask the PVA about qualification beginning with the next tax year.

One-Exemption Rule

Can a Kentucky Household Claim More Than One Homestead Exemption?

Kentucky law allows only one exemption per residential unit, even when multiple residents are age 65 or older or one person qualifies through both age and disability.

Household Situation	Number of Homestead Exemptions	Reason
Both spouses are 65+	One	Only one exemption is allowed for the residential unit.
One spouse is 65+, one is younger	One	The age requirement can be met through the qualifying spouse.
Owner is both 65+ and totally disabled	One	Age and disability do not stack into two $49,100 exemptions.
Multiple qualifying elderly residents	One	Number of qualifying occupants does not multiply the exemption.

What It Does Not Do

What the Kentucky Property-Tax Homestead Exemption Does Not Mean

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Not a $49,100 cash payment

The state does not send a $49,100 check. The amount reduces the qualifying taxable assessment.

🏷️

Not a property-value freeze

The exemption does not generally freeze your PVA assessment at the value from the year you turned 65.

🏘️

Not for every homeowner

Kentucky’s statewide exemption is not a general owner-occupied exemption for homeowners of every age. Qualification is tied primarily to age 65+ or total disability.

Different Kentucky Law

Property-Tax Homestead Exemption vs Kentucky’s $5,000 Debtor Homestead Protection

Search results sometimes combine two unrelated Kentucky laws. The $49,100 exemption discussed throughout this guide is a property-tax assessment exemption. Kentucky also has a separate debtor-protection homestead statute.

Property Tax

$49,100 Homestead Exemption

Based on Kentucky Constitution Section 170 and KRS 132.810.
For qualifying age-65 or totally disabled homeowners.
Reduces taxable assessed value.
Application goes to the county PVA.
2025–2026 maximum is $49,100.

Creditor / Judgment Protection

$5,000 KRS 427.060 Protection

Separate exemption involving execution, attachment or judgment.
Protects up to $5,000 of an individual debtor’s qualifying interest.
Has statutory exceptions.
Does not replace the property-tax exemption.
Should not be used to calculate your annual tax bill.

If your question involves foreclosure, bankruptcy, a judgment or creditor collection, do not assume the $49,100 property-tax exemption protects $49,100 of home equity from creditors. Those are different laws with different amounts and rules.

Assessment Questions

Does the Homestead Exemption Stop the PVA From Increasing Your Assessment?

No general rule freezes the property’s market-value assessment simply because a homeowner receives the Kentucky homestead exemption.

PVA still determines fair cash value

Kentucky PVAs assess most real property at estimated fair cash value. Real property can be revalued, and parcels must be physically inspected at least once every four years.

The exemption is deducted afterward

Once the qualifying assessment is established, the allowed homestead amount is deducted to determine the taxable assessment for covered property-tax purposes.

Example: if the PVA increases an eligible home’s fair-cash-value assessment from $200,000 to $220,000, a full 2026 homestead exemption would generally reduce the taxable assessment to $170,900—not freeze the property at $200,000.

Denials & Appeals

What If Your Kentucky Homestead Exemption Is Denied?

First determine whether the dispute concerns eligibility for the exemption or the separate fair cash value of the property.

Ask for the specific denial reason

Common issues include age documentation, January 1 residence status, ownership records, disability documentation or another exemption appearing elsewhere.

Correct missing or inconsistent documents

Provide evidence addressing the actual denial reason rather than simply resubmitting the same application.

Ask about the local appeal procedure

Kentucky DOR states that a denied exemption application may be appealed to the local board of assessment appeals. The board obtains a formal written opinion from the Department of Revenue concerning applicability of the claimed constitutional exemption.

Assessment-value dispute? That is a different issue from homestead eligibility. Kentucky’s real-property tax-roll inspection period generally begins on the first Monday in May and runs through the third Monday in May. Review the current year’s PVA notice for exact appeal instructions.

Troubleshooting

Kentucky Homestead Exemption Problems: What to Do Next

I turn 65 later this year

Kentucky law says the applicant must be age 65 or older during the year for which the application is made.

Next: if you satisfied the January 1 property/residence requirements, prepare the application and file by December 31.

I bought my home after January 1

The current-year January 1 ownership and occupancy requirement may prevent qualification for that assessment year.

Next: ask your PVA whether your first eligible assessment year will be the following January 1.

I already paid my property-tax bill

KRS 132.810 provides a refund mechanism for qualifying applicants who apply after the bill was paid.

Next: file timely with the PVA and ask how the local refund is processed.

My exemption is not showing on the bill

The PVA controls the exemption and assessment record, while the sheriff generally collects the current tax bill.

Next: confirm approval with the PVA first, then ask how a corrected or exonerated bill will be issued.

My spouse is 65 but I am not

Kentucky DOR guidance states that property owned by a married couple can qualify when either spouse meets the age requirement.

Next: submit the qualifying spouse’s information and age proof with the application.

Both spouses qualify

Two qualifying spouses do not receive two $49,100 deductions on one residential unit.

Next: claim the single allowable homestead exemption for the qualifying residence.

I moved to a new Kentucky county

The old exemption should not be assumed to transfer automatically to a different property or PVA.

Next: contact the PVA in the county where the new permanent residence is located.

My disability benefits stopped

A change in disability classification can terminate eligibility under the disability route.

Next: report the change to the PVA rather than continuing to claim an exemption you may no longer qualify for.

Special Situations

Kentucky Homestead Exemption Special Cases

Can a mobile home qualify?

Yes, potentially. KRS 132.810 includes a mobile home and manufactured house within the types of residential units that can qualify, subject to ownership, permanent-residence and other eligibility requirements.

Can a condominium qualify?

Yes. Kentucky expressly recognizes condominium ownership for the homestead exemption. The property must still be the qualifying owner’s permanent residence.

What if I only own part of the property?

Joint or partial ownership does not automatically disqualify you, but the exemption cannot exceed the value assessable to your ownership interest. Form 62A350 explains how joint, common and stock-based ownership interests are handled.

Can I claim the exemption on a second home?

The exemption is for property owned and maintained as the applicant’s personal permanent residence. An ordinary second home or vacation property does not meet that requirement merely because you own it.

Can I claim one exemption in Kentucky and another in another state?

Form 62A350 specifically asks whether you have applied for or are receiving a homestead exemption at another location, county or state. The affidavit also states that the applicant does not claim an exemption for another property.

Does turning 65 automatically put the exemption on my property?

No. Kentucky requires an application with the county PVA. Reaching age 65 does not automatically update the property record.

Does the exemption cover every charge appearing on a tax bill?

No blanket assumption should be made. The Kentucky Constitution refers to the property-tax exemption and contains an exception for assessment for special benefits. Fixed charges and other non-ad-valorem items may not decrease merely because taxable assessment is reduced.

Before You Submit

Kentucky Homestead Exemption Filing Checklist

Eligibility

Age 65 during the tax year OR qualifying total disability.
Owned the property on January 1.
Occupied it as your permanent residence on January 1.
Only one exemption being claimed for the residence.

Documents

Form 62A350.
Proof of age if using age qualification.
Disability verification if applicable.
Property and ownership information.
Current contact information.

Final checks

Submit to the correct county PVA.
File no later than December 31.
Keep submission confirmation.
Verify exemption on assessment/bill.
Report later eligibility changes when required.

Frequently Asked Questions

Kentucky Homestead Exemption FAQs

What is the Kentucky Homestead Exemption for 2026?

The Kentucky property-tax Homestead Exemption allows a qualifying homeowner to deduct up to $49,100 from the assessed value of a permanent residence for the 2025 and 2026 assessment years.

Who qualifies for the Kentucky Homestead Exemption?

Generally, a homeowner must be age 65 or older during the applicable tax year or meet Kentucky’s total-disability rules. The qualifying property must also be owned and maintained as the homeowner’s permanent residence.

Do I have to be 65 on January 1 to qualify?

No. KRS 132.810 says an age-based applicant must be 65 or older during the year for which the application is made. However, the property generally must have been owned, occupied and maintained as the applicant’s residence on the January 1 assessment date.

What is the deadline to apply for the Kentucky Homestead Exemption?

The application must be submitted to the Property Valuation Administrator by December 31 of the tax year for which the exemption is sought.

What form is used for the Kentucky Homestead Exemption?

Kentucky uses Revenue Form 62A350, Application for Exemption Under the Homestead/Disability Amendment.

Where do I file Form 62A350?

File it with the Property Valuation Administrator for the Kentucky county where your qualifying residence is located. Local submission methods may include online, mail or in-person filing.

How much money does the $49,100 exemption save?

The savings depend on the applicable property-tax rates. At a combined rate of $1.00 per $100 of assessed value, a full $49,100 exemption would reduce ad-valorem property tax by approximately $491.

Can both spouses claim a Kentucky Homestead Exemption?

Only one exemption is allowed per residential unit. If either spouse meets the age requirement, jointly owned property may qualify, but the couple does not receive two separate exemptions on the same residence.

Do I have to apply every year after age 65?

Generally no. Once an age-based application is accepted, Kentucky DOR guidance says it remains effective for later years while the original applicant continues to own and live on the property.

Do disabled homeowners have to reapply every year?

Some do. Kentucky provides exceptions from annual reapplication for qualifying service-connected totally disabled veterans and certain individuals determined to be totally and permanently disabled under Social Security, Kentucky Retirement Systems or other qualifying Kentucky law.

Can I get the exemption if I already paid my property taxes?

If you make a timely application and qualify after the tax bill has already been paid, KRS 132.810 provides for a refund of the property taxes attributable to the homestead exemption.

Does a mobile home qualify for the Kentucky Homestead Exemption?

Potentially yes. Kentucky law expressly recognizes mobile homes and manufactured houses, and certain recreational vehicles classified as real property, as residential units for homestead purposes when the other qualification requirements are met.

Does the Kentucky Homestead Exemption freeze my property value?

No. The homestead exemption reduces the taxable assessment by the qualifying exemption amount; it does not generally stop the PVA from reassessing property at fair cash value.

Is the Kentucky $49,100 Homestead Exemption the same as creditor protection?

No. The $49,100 amount is a property-tax assessment exemption for 2025–2026. Kentucky separately has a $5,000 debtor homestead protection in KRS 427.060 that applies in certain execution, attachment or judgment situations.

Official Sources

Verify Kentucky Homestead Exemption Information

Tax rates, local filing methods and future exemption amounts can change. Use the primary state sources below for final verification.

Kentucky Department of Revenue — Homestead Exemption Current exemption amount, age/disability rules and application instructions.

Open DOR Guide ↗

Kentucky Revenue Form 62A350 Official Homestead/Disability Amendment application.

Open Form ↗

KRS 132.810 Application, qualification, renewal, ownership, refund and disability provisions.

Read Statute ↗

Kentucky Constitution Section 170 Constitutional authority for Kentucky’s property-tax homestead exemption.

Read Section 170 ↗

Kentucky DOR — Local Property Officials Find the PVA for exemptions and assessments, sheriff for current bills and county clerk for delinquent taxes.

Find Local Office ↗

Kentucky Homestead Exemption Historical Data Official exemption amounts from 1972 through the current 2025–2026 period.

View History ↗

KRS 427.060 — Separate Debtor Homestead Law Use only when researching judgment/execution protection, not the annual $49,100 property-tax exemption.

Read KRS 427.060 ↗

Independent guide: CountyCADPropertySearch.org is not the Kentucky Department of Revenue, a Property Valuation Administrator, county sheriff, county clerk or law firm. This article explains publicly available Kentucky rules for general informational purposes. Eligibility, assessment records, tax rates, refunds and application processing should be confirmed with the PVA or other responsible local office for your property.