The Homestead/Disability Exemption for 2023-2024 is $46,350.
Learn more about the Homestead Exemption.
Learn more about the Disability Exemption.
FAQS: Exemptions
The neighbor next door gets a discount, why don’t I?
The discount your neighbor may be getting is an exemption because they are elderly or disabled.
How do I know if I’m eligible to apply for an assessment exemption?
You can find out if you’re eligible for an exemption in the Exemptions section of this website. There you will find information on Homestead/Disability Exemptions, Exemptions for Religious Groups and Exemptions for Non-Profit Groups.
Can I get the Homestead/Disability Exemption for Commercial Property?
You can receive the Homestead or Disability Exemption on a commercial property if you own, occupy AND use the property as your primary residence, (e.g. you live on the second floor of the commercial building).
I moved into my house in February. Why can’t I get the homestead or disability until next year?
The assessment date is January 1 (KRS 132.220(1)(a)). In order to be eligible for the homestead exemption, you must own your home on the January 1 assessment date of the year in which application made.
If you are a homestead recipient and sold your property,
An organization purchased a piece of property in July, would the property be exempt in the current year?
No. The property would be taxable to the January 1 owner.
Per KRS 132.220: Assessment dates – Listing – Owner – Liability – Exemptions, listing, annual review.
(1)(a): All taxable property and all interests in taxable property,
A church has several ministers and each one resides in a house owned by the church. Would each house or parsonage be exempt?
The property must actually be used by the minister as his or her home but can still be used for another religious purpose such as counseling headquarters and still be exempt since it is still occupied by the church.
If an organization is recognized as a 501(c) organization by the Internal Revenue Service, does that automatically qualify the organization exempt from real property taxation?
No. The organization must apply for exemption from real property taxation with the Jefferson County PVA Office or the Kentucky Department of Revenue for exempt determination. The burden of proof rests upon the organization claiming the exemption to establish qualification and satisfaction of all its requirements.
What qualifies as a Place of Burial?
Under Section 170 of the Kentucky Constitution: “…place of burial not held for private or corporate profit…” shall be exempt.
An applicant seeking an exemption for a private family cemetery is requested to place the cemetery in a separate deed or trust.
What qualifies as an Institution of Education?
Under Section 170 of the Kentucky Constitution: “…institutions of education not used or employed for gain by any person or corporation and the income of which is devoted solely to the cause of education…”
An “institution of education” has been defined by the Court of Appeals as: “…a place where systematic instruction in any and all useful branches of learning is given by methods common in schools and institutions of learning.”
