Kentucky · Property tax exemptions for people with disabilities · Updated Oct 2026

Kentucky property tax exemptions for people with disabilities (2026)

Every statewide property tax break in Kentucky that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for people with disabilities in Kentucky is the Homestead Exemption (totally disabled). The same $49,100 off the assessed value of your home for 2025-2026.

Worth
$49,100
Income limit
None listed in our sources
Deadline
December 31

Property tax breaks for people with disabilities in Kentucky

Disability

Homestead Exemption (totally disabled)

The same $49,100 off the assessed value of your home for 2025-2026.

Who qualifies
Homeowner of any age classified as totally disabled under a program run by a U.S. government agency (such as Social Security or the VA) or any public or private retirement system, who received disability payments for the entire assessment period, and who owns and lives in the home on January 1. Disabled veterans qualify under this exemption; Kentucky has no separate disabled-veteran property tax exemption.
How to apply
File Form 62A350 with your county PVA with proof of total disability and of payments received (for example a Social Security or VA award letter, or retirement system letter).
Deadline
By December 31 of the year for which you want the exemption.
Renewal
Every year, unless you are a veteran with a service-connected disability, or are totally and permanently disabled under Social Security or Kentucky Retirement Systems rules. You must report to the PVA if your disability benefits stop, or you can be billed back for up to five years (KRS 132.810(4)(b)).
Law
Ky. Const. Section 170; KRS 132.810(2), (4)

Source: official page

How to apply, step by step

Homestead Exemption (totally disabled)

  1. File Form 62A350 with your county PVA with proof of total disability and of payments received (for example a Social Security or VA award letter, or retirement system letter).

Form: 62A350 Application for Exemption Under the Homestead/Disability Amendment

Deadline: By December 31 of the year for which you want the exemption.

Renewal: Every year, unless you are a veteran with a service-connected disability, or are totally and permanently disabled under Social Security or Kentucky Retirement Systems rules. You must report to the PVA if your disability benefits stop, or you can be billed back for up to five years (KRS 132.810(4)(b)).

Savings estimate for Kentucky

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

Kentucky median effective rate: 0.75% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Kentucky

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Kentucky

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about people with disabilities property tax breaks in Kentucky

Who qualifies for property tax breaks for people with disabilities in Kentucky?

Homestead Exemption (totally disabled): Homeowner of any age classified as totally disabled under a program run by a U.S. government agency (such as Social Security or the VA) or any public or private retirement system, who received disability payments for the entire assessment period, and who owns and lives in the home on January 1. Disabled veterans qualify under this exemption; Kentucky has no separate disabled-veteran property tax exemption.

Is there an income limit for people with disabilities' property tax breaks in Kentucky?

Our sources list no income limit for any of these breaks.

When is the deadline for people with disabilities to apply in Kentucky?

Homestead Exemption (totally disabled): By December 31 of the year for which you want the exemption.

Do people with disabilities have to reapply every year in Kentucky?

Homestead Exemption (totally disabled): Every year, unless you are a veteran with a service-connected disability, or are totally and permanently disabled under Social Security or Kentucky Retirement Systems rules. You must report to the PVA if your disability benefits stop, or you can be billed back for up to five years (KRS 132.810(4)(b)).

Where do people with disabilities apply for property tax breaks in Kentucky?

The Property Valuation Administrator (PVA) of your county approves the homestead exemption. You apply at the PVA office in the county where the home is. For the Homestead Exemption (totally disabled): File Form 62A350 with your county PVA with proof of total disability and of payments received (for example a Social Security or VA award letter, or retirement system letter).

More for Kentucky homeowners

Disability in nearby states

Sources

Last checked: Oct 2026.