{"data":{"id":"us-ky/krs-132.810","jurisdiction":"us-ky","citation":"KRS 132.810","heading":"Homestead exemption -- Application -- Qualification.","body":"(1) To qualify under the homestead exemption provision of the Constitution, each\nperson claiming the exemption shall file an application with the property valuation\nadministrator of the county in which the applicant resides, on forms prescribed by\nthe department. The assessed value of property on which homestead exemption is\nclaimed shall not be increased because of valuation expressed on the application\nform filed with the property valuation administrator, and whenever it becomes\nknown that the valuation of pr operty subject to the homestead tax exemption has\nbeen increased because of valuation expressed on the application form, adjustment\nshall be made the following year so that the total tax paid by the taxpayer is the\nsame as if the increase had not been made.\n(2) (a) Every person filing an application for exemption under the homestead\nexemption provision must be sixty -five (65) years of age or older during the\nyear for which application is made or must have been classified as totally\ndisabled under a program authorized or administered by an agency of the\nUnited States government or by any retirement system either within or without\nthe Commonwealth of Kentucky on January 1 of the year in which application\nis made.\n(b) Every person filing an application for exem ption under the homestead\nexemption provision must own and maintain the property for which the\nexemption is sought as his personal residence.\n(c) Every person filing an application for exemption under the disability provision\nof the homestead exemption mus t have received disability payments pursuant\nto the disability and must maintain the disability classification for the entirety\nof the particular taxation period.\n(d) 1. Every person filing for the homestead exemption who is totally disabled\nand is less than sixty-five (65) years of age must apply for the homestead\nexemption on an annual basis, except as provided by subparagraph 2. of\nthis paragraph.\n2. a. A service-connected totally disabled veteran of the United States\nArmed Forces; or\nb. A totally and pe rmanently disabled individual found disabled\nunder:\ni. The applicable rules of the Social Security Administration;\nii. The applicable rules of the Kentucky Retirement Systems; or\niii. Any other provision of the Kentucky Revised Statutes;\nshall document the disability at the time of application for the homestead\nexemption and shall not be required to apply for the homestead\nexemption on an annual basis.\n(e) 1. Only one (1) exemption per residential unit shall be allowed even\nthough the resi dent may be sixty -five (65) years of age and also totally\ndisabled, and regardless of the number of residents sixty -five (65) years\nof age or older occupying the unit.\n2. The sixty-five hundred dollars ($6,500) exemption provided in Section\n170 of the Cons titution of Kentucky shall be construed to mean sixty -\nfive hundred dollars ($6,500) in terms of the purchasing power of the\ndollar in 1972.\n3. Every two (2) years thereafter, if the cost of living index of the United\nStates Department of Labor has changed as much as one percent (1%),\nthe maximum exemption shall be adjusted accordingly.\n(f) The real property may be held by legal or equitable title, by the entireties,\njointly, in common, as a condominium, or indirectly by the stock ownership or\nmembership rep resenting the owner's or member's proprietary interest in a\ncorporation owning a fee or a leasehold initially in excess of ninety -eight (98)\nyears. The exemption shall apply only to the value of the real property\nassessable to the owner or, in case of owne rship through stock or membership\nin a corporation, the value of the proportion which his interest in the\ncorporation bears to the assessed value of the property.\n(g) A mobile home, recreational vehicle, when classified as real property as\nprovided for in KRS 132.751, or a manufactured house shall qualify as a\nresidential unit for purposes of the homestead exemption provision.\n(h) When title to property which is exempted, either in whole or in part, under the\nhomestead exemption is transferred, the owner, a dministrator, executor,\ntrustee, guardian, conservator, curator, or agent shall report such transfer to\nthe property valuation administrator.\n(3) Notwithstanding any statutory provisions to the contrary, the provisions of this\nsection shall apply to the as sessment and taxation of property under the homestead\nexemption provision for state, county, city, or special district purposes.\n(4) (a) The homestead exemption for disabled persons shall terminate whenever\nthose persons no longer meet the total disability classification at the end of the\ntaxation period for which the homestead exemption has been granted. In no\ncase shall the exemption be prorated for persons who maintained the total\ndisability classification at the end of the taxation period.\n(b) Any total ly disabled person granted the homestead exemption under the\ndisability provision shall report any change in disability classification to the\nproperty valuation administrator in the county in which the homestead\nexemption is authorized.\n(c) Any person maki ng application and qualifying for the homestead exemption\nbefore payment of his property tax bills for the year in question shall be\nentitled to a full or partial exoneration, as the case may be, of the property tax\ndue to reflect the taxable assessment af ter allowance for the homestead\nexemption.\n(d) Any person making application and qualifying for the homestead exemption\nafter property tax bills have been paid shall be entitled to a refund of the\nproperty taxes applicable to the value of the homestead exemption.\n(5) In this section, \"taxation period\" means the period from January 1 through\nDecember 31 of the year in which application is made, unless the person\nmaintaining the classification dies before December 31, in which case \"taxation\nperiod\" means the period from January 1 to the date of death.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=39641","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"ae9aad9df3e52ab094bf8b396eaacd3d799d96a1d948ecfb6bfda99651533b42","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.760","next":"us-ky/krs-132.815"},"notice":"GroundRules: Original legal text. Not legal advice."}