Homestead Exemption (age 65 or older)
Who qualifies
- Age
- 65 or older
- Income
- No income limit for the age-65 homestead exemption.
- Ownership
- Applicant must own and occupy the residence; applicant must be at least 65 years of age.
- Residency
- Property must be owned and maintained as the applicant's primary residence in Kentucky.
How much it saves
Worked example — a $300,000 home at Kentucky's median effective rate (~0.72%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: 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.
- Renewal: other — Owners qualifying by age do not reapply annually while they continue to own and occupy the residence.
- Official application form
Combining with other exemptions
The homestead (age 65) and disability exemptions are the same statutory exemption; an owner may not receive both simultaneously for the same amount.
Amount cross-checked against a second official artifact: revenue.ky.gov/News/Pages/DOR-Sets-2025-2026-Homestead-Exemption.aspx.
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.