Homestead Exemption

The homestead exemption is available to homeowners who fall in two categories:  those who will be 65 years of age or over any time during the current calendar year, or those who are disabled.  Applicants must own, live in and maintain the home as their primary residence.

For 2023, the homestead exemption is $46,350. This amount is deducted from the fair cash value assessment of a qualified applicant’s residence.

To receive the exemption because you are disabled, you must be classified as totally disabled under a public or private retirement system, receive disability payments from that system and have maintained the disability classification for the entire calendar year for which you seek the exemption. Except for disabled veterans, we will ask annually,  before December 31st, for you to verify you still receive disability payments.

In order to receive the exemption, applicants must complete a one-page application and provide proof of eligibility.  A copy of the disability declaration letter from your retirement system is considered sufficient proof of disability.

To qualify for the exemption because you are 65, a copy of any of the following is accepted as proof of eligibility:

  • Driver’s License
  • Birth Certificate/Registration
  • Passport
  • School Records
  • Marriage Records

Only one exemption is allowed per residence and only one exemption is allowed per person.

Click Here for a printable Homestead Exemption form.  You may also request an application be mailed to you by calling Lori Kidwell at (859) 246-2722 ext 238.

Return your application and the required proof of eligibility by fax at (859) 246-2729, by scanning and emailing to [email protected] or by mail to:

David O’Neill
Fayette PVA Office
101 E. Vine Street, Suite 600
Lexington, KY 40507