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.

Years	Exemption Amount
2023-2024	$46,350
2021-2022	$40,500
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

* 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. The local Paducah Social Security Administration office can send you a copy of your Benefit Verification Letter by calling 1-866-614-7905

If you turn 65 this year please signup before March 30.

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. 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 – Choose from one of the following online homestead applications that applies to you. Either complete the 65+ application if you are 65 or older or the totally disabled application if you are disabled. These forms will allow you to complete the form, sign electronically and submit photos of your driver’s licenses for two applicants. This form is usually completed on a smartphone or a tablet with a camera. After we’ve processed the application we’ll email you confirmation that we’ve processed it.
  
  Homestead Application for anyone 65+
  Homestead Application for anyone totally disabled
  
  or
  
  
• 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 “Benefit Verification Letter” if applying for the disability exemption. This letter can be obtained from the Paducah Social Security Administration office at 1-866-614-7905

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).”