Homestead Exemption

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.

Exemption Amount
2019-2020$39,300
2017-2018$37,600

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 and residence. The application can be completed in person, by mail or online. Additional required documentation might include Kentucky 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.

  • Signup Online – The online application will allow you to complete the form and submit driver’s licenses for two applicants. This form is usually completed on a mobile device with a camera.
  • Signup by Mail
    • Send the following documents to

      McCracken County PVA
      Attn: Homestead
      621 Washington Street
      Paducah, KY  42003

    • The completed application
    • Copy of your Kentucky Driver’s license. The name on your driver’s license must match the owner of the home. The address on your driver’s license must match the address of the home.
    • Copy of your “award letter” if applying for the disability exemption.

Fraudulent Misrepresentations

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).”