PLEASE NOTE: You are eligible for either the Homestead OR the Disability Exemption.
NOT BOTH!

2008 Exemption Amount = $31,400

2009 Exemption Amount = $33,700

The Homestead Exemption

The Homestead Exemption (based on age or disability status) allows taxpayers who are at least 65 years of age or who are totally disabled to receive an exemption.

The Following Requirements Must Be Met In Order To Claim The Disability Exemption:

• The taxpayer must both own and maintain the property as his or her personal residence as of January 1st;
• The taxpayer must have been classified as totally disabled under a program authorized or administered by an agency of the United States Government, or any retirement system either within or outside the state of Kentucky on January 1st for the year in which the application is made and maintain the disability classification through December 31st;
• The taxpayer must be receiving disability payments pursuant to that disability classification; and
• An application for the disability exemption must be made on an annual basis.
• The most common government agency under which a taxpayer can obtain a totally disabled classification is Social Security / SSI. Other programs include the Tennessee Valley Authority, the Veterans Administration and the Teacher's retirement System.

How to Apply

An application must be completed and filed in the Property Valuation Office along with documentation verifying age.

Appropriate documentation might include Medicare cards issued by Social Security, birth certificates, and driver's license.

PLEASE NOTE: When applying for the disability homestead, the same form will apply. However, documentation verifying total disability and that payments have been issued throughout the entire year must follow. Because Disability status can change, the taxpayer will need to provide proof of his/her disability status each year. In the month of December, letters will be sent out to taxpayers currently receiving the disability exemption. If you do not receive a letter, please contact our office.