Exemptions
Elderly or disabled taxpayers are eligible for an additional exemption of $31,400 (for tax year 2007) under KRS 132.810. You may receive only one of the two exemptions.
To qualify as “elderly” a taxpayer must be 65 years of age and his/her name must appear on the deed to the property.
To apply for the Homestead Exemption, simply fill out the form below and attach a copy of your Medicare Card or Birth Certificate. Only one Homestead Exemption is allowed per property and per person. For example, if a couple jointly owns a property and both are over 65, only one exemption will be allowed or if one person owns two properties (even if in two separate counties), only one exemption will be allowed per person.
Homestead Exemption Application
To qualify as a “disabled” taxpayer, the individual must meet ALL of the following four requirements:
- Taxpayer must both own and occupy the property as his/her permanent residence.
- The taxpayer must have been classified as totally disabled under a program authorized or administered by the Federal Government or by any other retirement system – it does not matter if the retirement system is located in Kentucky or outside the state – 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 annual application for the disability exemption must be filed with the PVA office by December 31st EVERY YEAR
Unfortunately, the Disability Exemption does not “roll over” and so you must reapply every year in the month of December.
To apply for the Disability Exemption, please fill out the form below. You must also attach, EITHER a letter stating your benefits for the following year OR a signed affidavit which must be notarized. Our office has notaries available and will do so, if you are available to come to the office. If you are not physically able to come to the office, please give us a call and we will arrange to send someone out to you.