There are 2 different Homestead Exemptions available for in the State of Kentucky.
"Homestead Exemption based on Age"
1. Must be at least 65 years of age.
2. Own and maintain the property in question as his or her personal
3. A person can only receive the Exemption on his/her primary residence in
one County and in one State.
4. The application only needs to be completed one time.
"Homestead Exemption based on Disability"
1. The Taxpayer must have been classified as totally disabled under
a program authorized or administered by the United States
Government or by any retirement system either within or outside
2. The Taxpayer must be receiving disability payments AND maintain
Disability status the entire 12 months of the year.
3. The Taxpayer must own and maintain the property in question as
his/her personal residence.
4. A person can only receive the Exemption on his/her primary residence
in one County and in one State
5. AN APPLICATION FOR THE DISABILITY EXEMPTION MUST BE MADE ON AN
The Exemption is set by the State and usually changes every 2 years. If your assessment is under the Exemption amount, you would pay no property taxes. If your assessment is over the exemption amount, you would only pay on the difference. See below for example:
TAXABLE AMOUNT: 3,100
When a person is initially signing up for the "Disability Homestead Exemption", he/she will need to provide documentation from the issuing Agency stating the date that person became 100% disabled. Also, you must provide documentation from the same agency that you are still receiving disability benefits today.
**PLEASE NOTE**You must provide the PVA Office with up-to-date information each year stating you are still receiving 100% disability benefits. If you do not provide this information, we can not give you the Exemption.
For property owners having more than 10 acres, you may qualify for the "Agriculture Exemption". If the tract of land consist of 10 acres or more and is being used for Agriculture or Horticulture Use, you will qualify.
The "Agriculture Exemption" entitles you to be taxed on a lower assessment than the Fair Cash Value. There are no forms that need to be filled out to receive the Exemption. It is given to you automatically.
You can view and print these forms from the web site and mail to the Elliott County PVA Office, PO Box 690, Sandy Hook, KY 41171.