Kentucky · Property tax exemptions for seniors · Updated Oct 2026

Kentucky property tax exemptions for seniors (2026)

Every statewide property tax break for older homeowners in Kentucky that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.

Short answer

The main property tax break for seniors in Kentucky is the Homestead Exemption (age 65 or older). $49,100 off the assessed value of your home for the 2025-2026 assessment years (set every two years for inflation).

Worth
$49,100
Age
65 or older
Income limit
None listed in our sources
Deadline
December 31

Property tax breaks for seniors in Kentucky

Seniors

Homestead Exemption (age 65 or older)

$49,100 off the assessed value of your home for the 2025-2026 assessment years (set every two years for inflation). Example from the Department of Revenue: a $200,000 home is taxed on $150,900.

Who qualifies
You own, live in and maintain the home as your primary residence on January 1, and you (or your spouse, if you own it together) are 65 or older during the year. You may not claim a homestead exemption on any other property in Kentucky or another state. Kentucky has no general homestead exemption for owners under 65 who are not disabled.
How to apply
File Form 62A350 (Application for Exemption Under the Homestead/Disability Amendment) with your county PVA. Bring proof of age such as a birth certificate, driver's license or state photo ID, passport, or Medicare card.
Deadline
By December 31 of the year for which you want the exemption (Form 62A350 instructions; KRS 132.810).
Renewal
One-time for age-based exemptions; it continues while you own and live in the home.
Law
Ky. Const. Section 170; KRS 132.810

Source: official page

How to apply, step by step

Homestead Exemption (age 65 or older)

  1. File Form 62A350 (Application for Exemption Under the Homestead/Disability Amendment) with your county PVA. Bring proof of age such as a birth certificate, driver's license or state photo ID, passport, or Medicare card.

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

Deadline: By December 31 of the year for which you want the exemption (Form 62A350 instructions; KRS 132.810).

Renewal: One-time for age-based exemptions; it continues while you own and live in the home.

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 seniors: you own and live in the home, age 65. Change any answer to your own.

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 seniors property tax breaks in Kentucky

Who qualifies for property tax breaks for seniors in Kentucky?

Homestead Exemption (age 65 or older): You own, live in and maintain the home as your primary residence on January 1, and you (or your spouse, if you own it together) are 65 or older during the year. You may not claim a homestead exemption on any other property in Kentucky or another state.

Is there an income limit for seniors' property tax breaks in Kentucky?

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

When is the deadline for seniors to apply in Kentucky?

Homestead Exemption (age 65 or older): By December 31 of the year for which you want the exemption (Form 62A350 instructions; KRS 132.810).

Do seniors have to reapply every year in Kentucky?

Homestead Exemption (age 65 or older): One-time for age-based exemptions; it continues while you own and live in the home.

Where do seniors 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 (age 65 or older): File Form 62A350 (Application for Exemption Under the Homestead/Disability Amendment) with your county PVA. Bring proof of age such as a birth certificate, driver's license or state photo ID, passport, or Medicare card.

More for Kentucky homeowners

Seniors in nearby states

Sources

Last checked: Oct 2026.