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Notice: Homestead Exemption Allowance for 2025–2026 Homestead exemption

Laurel County PVA
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Homestead Exemptions

Requirements, the current exemption amount, and how to apply.

Requirements

The taxpayer must both own and maintain the property as his or her personal residence as of January 1st. For the disability exemption, 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 Kentucky, on January 1st for the year in which the application is made and maintain the classification through December 31st, must be receiving disability payments pursuant to that classification, and must apply annually.

The exemption is currently $49,100 (2025–2026). Any property assessed for more than $49,100 requires the owner to pay tax on the difference.

The most common agency for a totally-disabled classification is Social Security / SSI. Others include the Tennessee Valley Authority, the Veterans Administration and the Teachers’ Retirement System.

How to apply

Complete a Homestead Application and file it with the PVA office with documentation verifying age (Medicare card, birth certificate, driver’s license). For the Disability Exemption the same form applies, plus a Notice of Award or TPQY showing date of onset or eligibility, and a verification letter showing payments were issued throughout the entire year. Only ONE exemption per household.

Download the Application for Homestead/Disability Exemption or apply online below.

Online form

Fields marked * are required.

Applicant

We send your confirmation and any follow-up questions here.

Co-applicantSpouse or co-owner who also lives at the property, if any.
PropertyThe residence you are applying for. You must own and occupy it as of January 1.

Street address, city and ZIP of the residence.

From your tax bill or the property search. Dashes and spaces are optional.

Leave blank if it is the same as the property address.

Exemption
Which exemption are you applying for? (required)

Disability applicants only. For example Social Security, the Veterans Administration or a retirement system.

Disability applicants only, from your Notice of Award or TPQY.

ProofAttach a copy of the document that supports your application.

Age: Medicare card, birth certificate or driver’s license. Disability: Notice of Award or TPQY showing the date of onset, and a verification letter showing payments for the full year. PDF, JPG, PNG or HEIC, up to 10 MB each.

Up to 3 files, 10 MB each.

Attestation

I certify that the property listed is my primary residence as of January 1 of this year, that I am at least 65 years of age or have been classified as totally disabled for the entire year, and that I claim no other homestead or disability exemption in Kentucky or any other state. I understand that a false statement is subject to the penalties of KRS 132.990.

Typing your name signs this form electronically. The date, time and your IP address are recorded with it.

Submissions are records of the PVA office and may be public records under Kentucky law.