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Kentucky · Property tax exemptions · Updated Oct 2026

Kentucky property tax exemptions

Here are Kentucky's property tax breaks for homeowners, seniors, veterans and people with disabilities, and how to apply.

Checked against official sources: Oct 23, 2026

No general exemptionhomestead exemption
Yessenior break
None statewidedisabled veterans
See belowhomestead deadline
0.75%median tax rate

Get your checklist ↓ See which breaks fit you ↓

Exemptions by group

Every break for one group on one page, with step-by-step instructions and the tools set for that group.

Seniors

1 break

Homestead Exemption (age 65 or older)

Disability

1 break

Homestead Exemption (totally disabled)

Where to apply in Kentucky

The Property Valuation Administrator (PVA) of your county approves the homestead exemption. You apply at the PVA office in the county where the home is.

Official exemptions page

Find your county office in Kentucky

The office that handles property in each Kentucky county, with its phone number. In some places another office takes exemption applications; the “Where to apply” box above says which.

Show all 120 counties and their offices
CountyOfficePhone
Adair CountyAdair County Property Valuation Administrator270-384-3673
Allen CountyAllen County Property Valuation Administrator270-237-3711
Anderson CountyAnderson County Property Valuation Administrator502-839-4061
Ballard CountyBallard County Property Valuation Administrator270-335-3400
Barren CountyBarren County Property Valuation Administrator270-651-2026
Bath CountyBath County Property Valuation Administrator606-674-6382
Bell CountyBell County Property Valuation Administrator606-337-2720
Boone CountyBoone County Property Valuation Administrator859-334-2181
Bourbon CountyBourbon County Property Valuation Administrator859-987-2152
Boyd CountyBoyd County Property Valuation Administrator606-739-5173
Boyle CountyBoyle County Property Valuation Administrator859-238-1104
Bracken CountyBracken County Property Valuation Administrator606-735-2228
Breathitt CountyBreathitt County Property Valuation Administrator606-666-7973
Breckinridge CountyBreckinridge County Property Valuation Administrator270-756-5154
Bullitt CountyBullitt County Property Valuation Administrator502-543-7480
Butler CountyButler County Property Valuation Administrator270-526-3455
Caldwell CountyCaldwell County Property Valuation Administrator270-365-7227
Calloway CountyCalloway County Property Valuation Administrator270-753-3482
Campbell CountyCampbell County Property Valuation Administrator859-292-3871
Carlisle CountyCarlisle County Property Valuation Administrator270-628-5498
Carroll CountyCarroll County Property Valuation Administrator502-732-5448
Carter CountyCarter County Property Valuation Administrator606-474-5663
Casey CountyCasey County Property Valuation Administrator606-787-7621
Christian CountyChristian County Property Valuation Administrator270-887-4115
Clark CountyClark County Property Valuation Administrator859-745-0250
Clay CountyClay County Property Valuation Administrator606-598-3832
Clinton CountyClinton County Property Valuation Administrator606-387-5938
Crittenden CountyCrittenden County Property Valuation Administrator270-965-4598
Cumberland CountyCumberland County Property Valuation Administrator270-864-5161
Daviess CountyDaviess County Property Valuation Administrator270-685-8474
Edmonson CountyEdmonson County Property Valuation Administrator270-597-2381
Elliott CountyElliott County Property Valuation Administrator606-738-5090
Estill CountyEstill County Property Valuation Administrator606-723-4569
Fayette CountyFayette County Property Valuation Administrator859-246-2722
Fleming CountyFleming County Property Valuation Administrator606-845-1401
Floyd CountyFloyd County Property Valuation Administrator606-886-9622
Franklin CountyFranklin County Property Valuation Administrator502-875-8780
Fulton CountyFulton County Property Valuation Administrator270-236-2548
Gallatin CountyGallatin County Property Valuation Administrator859-567-5621
Garrard CountyGarrard County Property Valuation Administrator859-792-3291
Grant CountyGrant County Property Valuation Administrator859-824-6511
Graves CountyGraves County Property Valuation Administrator270-247-3301
Grayson CountyGrayson County Property Valuation Administrator—
Green CountyGreen County Property Valuation Administrator270-932-7518
Greenup CountyGreenup County Property Valuation Administrator606-473-9984
Hancock CountyHancock County Property Valuation Administrator270-927-6846
Hardin CountyHardin County Property Valuation Administrator270-765-2129
Harlan CountyHarlan County Property Valuation Administrator606-573-1990
Harrison CountyHarrison County Property Valuation Administrator859-234-7133
Hart CountyHart County Property Valuation Administrator270-524-2321
Henderson CountyHenderson County Property Valuation Administrator270-827-6024
Henry CountyHenry County Property Valuation Administrator502-845-5740
Hickman CountyHickman County Property Valuation Administrator270-653-5521
Hopkins CountyHopkins County Property Valuation Administrator270-821-3092
Jackson CountyJackson County Property Valuation Administrator606-287-7634
Jefferson CountyJefferson County Property Valuation Administrator502-574-6380
Jessamine CountyJessamine County Property Valuation Administrator859-885-4931
Johnson CountyJohnson County Property Valuation Administrator606-789-2564
Kenton CountyKenton County Property Valuation Administrator859-392-1750
Knott CountyKnott County Property Valuation Administrator606-785-5569
Knox CountyKnox County Property Valuation Administrator606-546-4113
LaRue CountyLaRue County Property Valuation Administrator270-358-4202
Laurel CountyLaurel County Property Valuation Administrator606-864-2889
Lawrence CountyLawrence County Property Valuation Administrator606-638-4743
Lee CountyLee County Property Valuation Administrator606-464-4105
Leslie CountyLeslie County Property Valuation Administrator606-672-2456
Letcher CountyLetcher County Property Valuation Administrator606-633-2182
Lewis CountyLewis County Property Valuation Administrator606-796-2622
Lincoln CountyLincoln County Property Valuation Administrator606-365-4550
Livingston CountyLivingston County Property Valuation Administrator270-928-2524
Logan CountyLogan County Property Valuation Administrator270-726-8334
Lyon CountyLyon County Property Valuation Administrator270-388-7271
Madison CountyMadison County Property Valuation Administrator859-623-5410
Magoffin CountyMagoffin County Property Valuation Administrator606-349-6198
Marion CountyMarion County Property Valuation Administrator270-692-3401
Marshall CountyMarshall County Property Valuation Administrator270-527-4728
Martin CountyMartin County Property Valuation Administrator606-298-2807
Mason CountyMason County Property Valuation Administrator606-564-3700
McCracken CountyMcCracken County Property Valuation Administrator270-444-4712
McCreary CountyMcCreary County Property Valuation Administrator606-376-2514
McLean CountyMcLean County Property Valuation Administrator270-273-3291
Meade CountyMeade County Property Valuation Administrator270-422-2178
Menifee CountyMenifee County Property Valuation Administrator606-768-3514
Mercer CountyMercer County Property Valuation Administrator859-734-6330
Metcalfe CountyMetcalfe County Property Valuation Administrator270-432-3162
Monroe CountyMonroe County Property Valuation Administrator270-487-6401
Montgomery CountyMontgomery County Property Valuation Administrator859-498-8710
Morgan CountyMorgan County Property Valuation Administrator606-743-3349
Muhlenberg CountyMuhlenberg County Property Valuation Administrator270-338-4664
Nelson CountyNelson County Property Valuation Administrator502-348-1810
Nicholas CountyNicholas County Property Valuation Administrator859-289-3735
Ohio CountyOhio County Property Valuation Administrator270-298-4433
Oldham CountyOldham County Property Valuation Administrator502-222-9320
Owen CountyOwen County Property Valuation Administrator502-484-5172
Owsley CountyOwsley County Property Valuation Administrator606-593-6265
Pendleton CountyPendleton County Property Valuation Administrator859-654-6055
Perry CountyPerry County Property Valuation Administrator606-436-4914
Pike CountyPike County Property Valuation Administrator606-432-6201
Powell CountyPowell County Property Valuation Administrator606-663-4184
Pulaski CountyPulaski County Property Valuation Administrator606-679-1812
Robertson CountyRobertson County Property Valuation Administrator606-724-5213
Rockcastle CountyRockcastle County Property Valuation Administrator606-256-4194
Rowan CountyRowan County Property Valuation Administrator606-784-5512
Russell CountyRussell County Property Valuation Administrator270-343-4395
Scott CountyScott County Property Valuation Administrator502-863-7885
Shelby CountyShelby County Property Valuation Administrator502-633-4403
Simpson CountySimpson County Property Valuation Administrator270-586-4261
Spencer CountySpencer County Property Valuation Administrator502-477-3207
Taylor CountyTaylor County Property Valuation Administrator270-465-5811
Todd CountyTodd County Property Valuation Administrator270-265-9966 ext. 4
Trigg CountyTrigg County Property Valuation Administrator270-522-3271
Trimble CountyTrimble County Property Valuation Administrator502-255-3592
Union CountyUnion County Property Valuation Administrator270-389-1933
Warren CountyWarren County Property Valuation Administrator270-843-3268
Washington CountyWashington County Property Valuation Administrator859-336-5420
Wayne CountyWayne County Property Valuation Administrator606-348-6621
Webster CountyWebster County Property Valuation Administrator270-639-7016
Whitley CountyWhitley County Property Valuation Administrator606-549-6008
Wolfe CountyWolfe County Property Valuation Administrator606-668-6923
Woodford CountyWoodford County Property Valuation Administrator859-873-4101

Property tax exemptions in Kentucky

Seniors

Homestead Exemption (age 65 or older)

$49,100 off the assessed value of your home for the 2025-2026 assessment years (set every two years for inflation). Example from the Department of Revenue: a $200,000 home is taxed on $150,900.

Who qualifies
You own, live in and maintain the home as your primary residence on January 1, and you (or your spouse, if you own it together) are 65 or older during the year. You may not claim a homestead exemption on any other property in Kentucky or another state. Kentucky has no general homestead exemption for owners under 65 who are not disabled.
How to apply
File Form 62A350 (Application for Exemption Under the Homestead/Disability Amendment) with your county PVA. Bring proof of age such as a birth certificate, driver's license or state photo ID, passport, or Medicare card.
Deadline
Apply by December 31 of the year for which you want the exemption (Form 62A350 instructions; KRS 132.810).
Renewal
One-time for age-based exemptions; it continues while you own and live in the home.
Law
Ky. Const. Section 170; KRS 132.810

Source: official page

Disability

Homestead Exemption (totally disabled)

The same $49,100 off the assessed value of your home for 2025-2026.

Who qualifies
Homeowner of any age classified as totally disabled under a program run by a U.S. government agency (such as Social Security or the VA) or any public or private retirement system, who received disability payments for the entire assessment period, and who owns and lives in the home on January 1. Disabled veterans qualify under this exemption; Kentucky has no separate disabled-veteran property tax exemption.
How to apply
File Form 62A350 with your county PVA with proof of total disability and of payments received (for example a Social Security or VA award letter, or retirement system letter).
Deadline
Apply by December 31 of the year for which you want the exemption.
Renewal
Every year, unless you are a veteran with a service-connected disability, or are totally and permanently disabled under Social Security or Kentucky Retirement Systems rules. You must report to the PVA if your disability benefits stop, or you can be billed back for up to five years (KRS 132.810(4)(b)).
Law
Ky. Const. Section 170; KRS 132.810(2), (4)

Source: official page

Good to know in Kentucky

  • Kentucky's only homeowner exemption is for people 65 and older or totally disabled; the amount ($49,100 for 2025-2026) is reset every two years.
  • If two spouses own the home and only one is 65, the age requirement is met (Form 62A350).
  • Kentucky does not let you claim the exemption if you claim a homestead exemption in another state.

Savings estimate for Kentucky

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

Kentucky median effective rate: 0.75% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill.

Eligibility finder for Kentucky

Answer a few questions to see which property tax breaks may fit you.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Kentucky

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

Exemptions to include

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Questions about property tax exemptions in Kentucky

Is there a homestead exemption in Kentucky?

Our research found no general homestead exemption that every Kentucky homeowner can claim. Kentucky does have the breaks listed on this page, for example for seniors, veterans or people with disabilities.

Are there property tax breaks for seniors in Kentucky?

Homestead Exemption (age 65 or older): $49,100 off the assessed value of your home for the 2025-2026 assessment years (set every two years for inflation). Example from the Department of Revenue: a $200,000 home is taxed on $150,900.

Where do I apply for property tax exemptions in Kentucky?

The Property Valuation Administrator (PVA) of your county approves the homestead exemption. You apply at the PVA office in the county where the home is.

Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.

Appeal in Kentucky
Sources

Last checked: Oct 2026.

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