Kentucky does not offer a property tax freeze for seniors. What it offers instead is a homestead exemption that shields a fixed portion of your home’s assessed value from taxation once you turn 65. For the 2025–2026 assessment years, that shielded amount is $49,100.1Kentucky Department of Revenue. Homestead Exemption Your home’s assessed value can still rise year to year, and local tax rates can still change, but the first $49,100 of value is not taxed as long as you continue to qualify.
Who Qualifies at Age 65
Eligibility comes from KRS 132.810. To get the exemption as a senior, you need to meet three conditions:2Justia Law. Kentucky Revised Statutes 132.810 – Homestead Exemption – Application – Qualification
- You are 65 or older at some point during the year you apply.
- You own the home and live in it as your personal residence. Joint ownership, tenancy in common, and cooperative stock ownership all count.
- You are not claiming a homestead exemption on any other property in Kentucky or in another state.3Kentucky Department of Revenue. Application for Exemption Under the Homestead/Disability Amendment
Only one exemption is allowed per home. If two spouses are both over 65, or if one person qualifies on both age and disability grounds, the household still gets a single exemption.2Justia Law. Kentucky Revised Statutes 132.810 – Homestead Exemption – Application – Qualification
Kentucky also extends the same exemption to homeowners who have been classified as totally disabled under a federal agency program or a qualifying retirement system. The disability track has its own annual reapplication rules that don’t apply to age-based recipients.
How Much It Actually Saves You
The exemption is a flat subtraction from your home’s assessed value. If your home is assessed at $200,000, your local taxing authorities calculate your bill on $150,900. The Kentucky Department of Revenue updates the exemption amount every two years using the cost-of-living index; the 2023–2024 figure was $46,350, and the 2025–2026 figure is $49,100.4Kentucky Department of Revenue. Homestead Exemption Historical Data
Your dollar savings depend on where you live. The state rate on residential property is 10.6 cents per $100 of assessed value, and county, school district, and special district rates stack on top of that.5Kentucky Department of Revenue. 2025 Property Tax Rate Book In a county whose combined rate lands near $1.00 per $100, the exemption is worth about $490 a year. In areas with heavier school or city levies, it runs higher.
How to Apply
File Form 62A350, the Application for Exemption Under the Homestead/Disability Amendment, with the Property Valuation Administrator (PVA) in your county. You can pick it up at the PVA office or download it from the Kentucky Department of Revenue website, and you can submit it in person or by mail.3Kentucky Department of Revenue. Application for Exemption Under the Homestead/Disability Amendment
Bring proof of age. A birth certificate or driver’s license is the primary documentation the form asks for; a state-issued photo ID or passport also works.1Kentucky Department of Revenue. Homestead Exemption You will also need the parcel identification number for your property and a sworn statement that you are not claiming a homestead exemption anywhere else. The form is signed as an affidavit, so make sure the parcel number and address match your records.
Deadline and the January 1 Assessment Date
Your application must reach the PVA by December 31 of the year you want the exemption to apply. Miss it and you lose the benefit for that tax cycle, with no retroactive fix for the year you skipped.
Kentucky’s assessment date is January 1.6Kentucky Department of Revenue. The Property Tax Calendar To receive the exemption on a given year’s tax bill, you must own the home and live in it as your primary residence on that date. If you turn 65 mid-year and meet the other conditions, you’re still eligible for that year.
After You’re Approved
For age-based recipients, the exemption renews automatically each year as long as you keep living in the home. No annual paperwork. You (or your estate representative) do need to notify the PVA if you sell the home, move, or transfer title.2Justia Law. Kentucky Revised Statutes 132.810 – Homestead Exemption – Application – Qualification
If you pay property taxes through a mortgage escrow, tell your servicer once your reduced tax bill arrives. Escrow payments are set from the prior year’s bill or a projection, and they won’t drop until your servicer runs its next annual escrow analysis. Some lenders will recalculate early on request; others wait for the scheduled review. Any overpayment already sitting in the escrow account is generally refunded or credited against future monthly payments, but only after the analysis catches up.
If Your Application Is Denied
Start with the PVA’s office and ask for the specific reason. Denials usually trace back to missing documentation, a mismatched parcel number, or a question about whether the home is truly your primary residence. Most of these are cleared up by handing over the missing paperwork.
An exemption denial is a different problem from disagreeing with your home’s assessed value. If your issue is the assessment itself, Kentucky has a separate appeals process that starts with a conference with the PVA during the tax roll inspection period and can move through the local board of assessment appeals and on to the Kentucky Claims Commission.7Kentucky Legislative Research Commission. Kentucky Revised Statutes 133.120 – Appeal Procedure Filing an appeal does not pause your tax bill; you pay based on the value you claim while the case is pending.