Section 170 of the Kentucky Constitution, which deals with exemptions from taxation, was amended by vote of the people on November 2, 1971. The amendment, which became effective on January 1, 1972, granted a $6,500 homestead exemption to property owners who were age 65 and older. According to Kentucky statutes, the exemption amount is increased every two years to reflect the increase in the cost of living index used by the United States Department of Labor. For 2007 – 2008, the exemption amount is $31,400.

Only one exemption is allowed per household. When an application is approved, it is valid for subsequent years as long as the original applicant owns and lives on the property. If the property is sold, the seller should contact the PVA office to advise of the address change.  The exemption will be taken off the old property and placed on the new property.  In other words, the exemption is tied to the owner, not to the property. Those who currently receive the exemption need not reapply.

Application Procedure – It is easy to apply! Simply mail the completed application, along with a copy of your driver's license or birth certificate, to the Office of the Jefferson County PVA. Please note on the outside of the envelope, “Homestead Exemption.”

Click here to download application and instructions

Disability Exemption

According to Kentucky's Constitution, property owners who have been declared totally disabled for the previous twelve (12) months by any public or private retirement system may be eligible for the disability exemption. If you are eligible, the amount of the exemption is subtracted from your property's assessed value – so you will pay less property tax.

Kentucky law requires that every person who receives the disability exemption must reapply each year with the Property Valuation Administrator. For 2007-2008, the exemption amount is $31,400.

Application Procedure- It is easy to apply! Simply mail the completed application, a copy of your driver's license or birth certificate, and documentation verifying your disability (TPQY Form from Social Security, Notice of Award Letter from Social Security, etc) to the Office of the Jefferson County PVA. Please note on the outside of the envelope, “Disability Exemption.”

Click here to download application and instructions

 Click here to download the Affidavit for Total Disability Verification

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Mail completed application and affidavit to:

Office of the Jefferson County PVA
Attn: Exemptions
Fiscal Court Building
531 Court Place, Suite 504
Louisville, KY 40202-3393