Disability Exemption

What is it?

The Disability Exemption for 2023-2024 is $46,350

Kentucky’s Constitution allows property owners who are 100% disabled to receive the Disability Exemption. If you are approved to receive the Disability Exemption, the exemption amount is subtracted from your property’s assessed value, reducing your property tax liability. The exemption amount may be adjusted every two years to reflect a change in the cost of living index used by the United States Department of Labor.

You are eligible for the Disability Exemption on residential or commercial property as long as you own and occupy the property as your primary residence and meet all other qualifying criteria. Disability Exemption recipients may be required to apply annually. If you move, it is your responsibility to notify the PVA Office and reapply for the exemption on your new residence.

Additionally, parents of disabled children or legal guardians of disabled people may qualify for the exemption by placing the property in a legal trust for the benefit of the disabled person. Legal assistance may be available free of charge to assist in establishing the trust. Contact our office for more  information.

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.”

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).” Do you meet these requirements? Download the Homestead/Disability Application.

 Eligibility Criteria List

To qualify for the Disability Exemption, a person must be classified as totally disabled under any type of public or private retirement system. In addition, the following provisions must be met:

  1. Applicant must have maintained the disability classification for the entire year.
  2. Applicant must have received disability payments under this classification.
  3. Applicant must own and occupy the property as their primary residence as of January 1 of the application year.

IT’S EASY TO APPLY! Apply online at https://jeffersonpva.ky.gov/homesteadexemption or mail the completed Disability Application, along with a copy of your valid Jefferson County Driver’s License, Real ID or valid Jefferson County ID (must be issued by the Kentucky Transportation Cabinet ore Jefferson County Circuit Court Clerk’s Office) to:

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