Homestead/Disability Exemptions

To qualify for the Homestead Exemption a property owner must:

Be 65 years or older
Own and Occupy the property as your primary residence prior to January 1

The Homestead Exemption for 2015-2016 is $36,900.

Kentucky’s Constitution allows property owners who are 65 or older to receive the Homestead Exemption on their primary residence. If you are eligible to receive the Homestead Exemption, the exemption amount is subtracted from your property’s assessed value, reducing your property tax liability.

Only one exemption (Homestead or Disability) is allowed per household. Those who currently receive the exemption need not reapply. You can receive the Homestead Exemption on residential or commercial property as long as you own and occupy the property. If you have an exemption and sell your property, please contact the PVA Homestead Department at (502) 574-6380 option 3.

KRS 132.810(2) (h) provides, “When title to property which is exempted, either in whole or in part, under the homestead exemption is transferred, the owner, administrator, executor, trustee, guardian, conservator, curator or agent shall report such transfer to The Property Valuation Administrator.”

Property owners are eligible to receive the Homestead exemption in the year of their 65th birthday. The exemption will apply to property owned and occupied as the primary residence as of January 1 of the application year.

IT’S EASY TO APPLY! Mail the completed Homestead Application, along with a copy of your valid Jefferson County Driver’s License or other valid Jefferson County ID (issued by the Jefferson County Circuit Clerk) to:

Jefferson County PVA
Attn: Homestead
815 W. Market Street, Suite 400
Louisville, KY 40202-2654

Fraudulent Misrepresentations

Under the provisions of KRS 132.990(1), “Any person who willfully fails to supply the property valuation administrator or the revenue cabinet with a complete list of his property and such facts with regard thereto as may be required or who violates any of the provisions of KRS 132.570 shall be fined not more that five hundred dollars ($500)