The Homestead Exemption (based on age or disability status) allows taxpayers who are at least 65 years of age or who are totally disabled to receive an exemption.
The following requirements must be met in order to claim the disability 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 totally 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; and
- An application for the disability exemption must be made on an annual basis.
* 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.
How to Apply
An application must be completed and filed in the PVA Office along with documentation verifying age. Application can be completed in person or by mail. Additional required documentation might include McCracken County driver’s license, Medicare cards issued by Social Security or birth certificates. When applying for the disability homestead, the same form will apply, however, documentation verifying total disability and that payments have been issued throughout the entire year must be included. Because of this, a taxpayer needs to provide proof of his or her disability status in the month of December.
To signup by mail please complete the application above and send a copy of your McCracken County photo ID to the following address. Please include your phone number in case we have questions or need further documentation. The name on your driver’s license must match the owner of the home. If applying for the disability exemption a copy of your award letter will be required.
McCracken County PVA
621 Washington Street
Paducah, KY 42003
Under the provisions of KRS 132.990(1), “Any person who willfully fails to supply the property valuation administrator or the Department of Revenue with a complete list of his property and such facts with regard thereto as may be required or who violates any of the provisions of KRS 132.570 shall be fined not more than five hundred dollars ($500).”