Kentucky homeowners 65 and older, along with homeowners classified as totally disabled, have until Dec. 31 to apply to their county Property Valuation Administrator, known as the PVA, for the homestead exemption on their 2026 property tax bill. The exemption removes up to $49,100 from the assessed value of the home before the tax is figured. That leaves about ten weeks for anyone who has never applied.
The Kentucky Department of Revenue set the maximum at $49,100 for the 2025 and 2026 tax periods, up $2,750 from the $46,350 allowed in 2023 and 2024. Applicants must file no later than December 31 of the eligible tax year, online, by mail or in person, depending on what the local PVA office prefers.
Who qualifies for the Kentucky homestead exemption?
The age rule is simple. Boone County’s PVA says an owner who is turning 65 this year qualifies, and that a married couple meets the requirement when only one spouse has reached 65. Homeowners who are younger can qualify if a public or private retirement system classifies them as totally disabled…