Homestead 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 100% 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.

• If you are a disabled veteran, you must have been classified as 70% disabled.

* 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.

 A Homestead 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, or driver’s license. When applying for the Disability Exemption, the same form will apply. However, additional documentation verifying total disability in the form of a Notice of Award that shows date of onset or eligibility. You may only collect ONE exemption per household.