Kentucky Property Tax Exemptions
Every verified statewide exemption in Kentucky, with eligibility cited to statute and estimated savings. Local-option programs your county or city may add are out of scope — confirm those with your assessor.
Data as of July 2026.
Programs at a glance
| Program | For | Mechanism | Benefit | Scope | Deadline |
|---|---|---|---|---|---|
| Homestead Exemption (age 65 or older) | Senior (65+) Exemption | Value reduction | $49,100 | All taxes | Application (Form 62A350) filed with the county Property Valuation Administrator (PVA); to receive the exemption for a given tax year it must be on file by December 31 of that year. The Department of Revenue homestead page itself does not state a filing deadline. |
| Homestead Exemption (totally disabled) | Disabled Person Exemption | Value reduction | $49,100 | All taxes | Application (Form 62A350) filed with the county Property Valuation Administrator (PVA) by December 31 of the tax year. |
Explore by exemption type
Looking for county-specific figures?
County pages estimate savings against that county's own effective tax rate. Open the calculator to pick your county and enter your details.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.