EXPLANATION
1. To apply for the homestead exemption, this application-affidavit must be submitted during the year in which exemption is sought
for residential property located in Jefferson County to the Jefferson County Property Valuation Administrator’s Office (JCPVA).
Once approved, annual reapplication is not required.
Applicants seeking the homestead exemption under the disability provision must file this application-affidavit by December 31
st
of the year in which exemption is sought. Under KRS 132.810(4)(b) applicants are required to report any change in their
disability classification to the JCPVA. Failure to do so could result in delinquent tax liabilities for any years an applicant
did not legally qualify for the exemption.
2. What does homestead exemption mean?
Under the provisions of the Homestead Amendment, a person or persons must be 65 years of age or older or totally disabled
during the year for which application is made, and must own, occupy and maintain a residential unit for such exemption. Only
1 exemption per residence is allowed. Applicants must not have applied for nor received a homestead exemption on any other
property they may own in Kentucky or any other state other than their primary legal residence for which application is made.
3. Age Requirement
A person or persons owning, living in and maintaining a residential unit must meet the 65 years of age requirement. If only one
spouse is 65, the age requirement is met.
4. Verification of Age & Jefferson County Residence
A person must own and occupy the property for which exemption is sought as his or her Primary Residence. A Primary
Residence is a person’s fixed permanent or principal home for legal, voting and tax purposes. Date of birth of the applicant(s)
and proof of Jefferson County residence can be verified by submitting a copy of one of the following forms of identification:
1. Valid Jefferson County Driver’s License issued by the Jefferson County Circuit Court Clerk’s Office.
2. Valid Personal ID Card issued by the Jefferson County Circuit Court Clerk’s Office.
The address shown on the Driver’s License or Personal ID Card must match the address of residence for which
application is made.
If obtaining one of the above forms of identification presents an undue hardship due to disability and/or advanced age, an
applicant may provide a copy of their birth certificate along with a copy of their voter registration card to verify the age and
primary residence requirements.
5. Disability Requirements
A person must be classified as totally disabled under a program authorized or administered by an agency of the United States
government or by any retirement system either within or without the Commonwealth of Kentucky. Applicants must document
their disability with a copy of their award letter from their retirement system that declares the date they became eligible for
disability benefits. Applicants must also document their date of birth and primary residence for which application is made. To be
eligible, applicants must have maintained their disability classification and received disability payments under such classification
for the entire year.
6. KRS 132.810(2) (h) provides, “When title to property which is exempted, either in whole or in part, under the homestead
exemption is transferred, the owner, administrator, executor, trustee, guardian, conservator, curator or agent shall report such
transfer to the property valuation administrator.”
6. 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 that five hundred dollars ($500).”
