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An application-affidavit ( PRESS TO DOWNLOAD APPLICATION) must be submitted during the year in which exemption is sought to the property valuation administrator of the county in which the residential unit is located or by December 31 if applying for disability. Every person filing for the homestead exemption who is disabled and less than 65 years of age must apply for the homestead exemption on an annual basis.

Under the provisions of the Homestead Amendment, a person or persons must be 65 years of age or older or totally disabled during the year which the applications is made, and must own, occupy and maintain a residential unit for such exemption.

 There are two different types of homestead exceptions, and they are:

Age Exemption.

Disabilities Exemption

Age Requirement

A person or persons owning, living in and maintaining a residential unit must meet the 65 years of age requirement. If only one spouse is 65, the age requirement is met.

Date of birth of the applicant must be established by a substantiating document, such as:

- Medical Assistance Card.

- Insurance Policies.

- Red, White and Blue Medicare Card.

- Marriage Records.

- Birth Certificate or Registration.

- Licenses at Least Five Years Old.

- Confirmation or Baptismal Records.

- Bible Records or Other Old Records.

- School Records.

- Driver's License.

- Census Records.

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Disability Requirement

A person must be classified as totally disabled under a program authorized or administered by an agency of the United States Government or by the Railroad Retirement System.

The following provisions must be meet:

- The applicant must have maintained the disability classification for the entire year.

- The applicant must have received disability payments under this classification.

- Verification documentation must be submitted to the PVA before December 31 of each year to show continuing eligibility.

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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 PVA".

Any person or persons denied exemption provided by the Homestead Amendment, may appeal to the Board of Assessment Appeals of the county of their residence during the 13 days in which the tax roll inspection period is held, usually for 13 days beginning the first Monday in May, but filing a written request with the county clerk for a hearing before the board.

If not satisfied with the decision of the local Board of Assessment Appeals, appeal may be made to the Kentucky Board of Tax Appeals within 30 days from receipt of the ruling of the local board. Any party may appeal from the action of the Kentucky Board of Tax Appeals to the circuit court of the county in which the property is located and from the action of the circuit court to the Kentucky Court of Appeals.

Under the provisions of KRS 132.990(1), "Any person who willfully fails to supply the PVA or the revenue cabinet with a complete list of their 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 than five hundred dollars ($500)".

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Author: Steve Glassford
Revised: November 08, 2004