Date Modified 5/9/2018
Explanation
1. This application-affidavit must be submitted by December 31st of the year in which exemption is sought for residential property located
in Kenton County to the Kenton County Property Valuation Administrator (PVA). In addition, the applicant must own, occupy and maintain
the subject property as a taxable interest as of January 1 during the tax year for which the exemption is sought (in accordance with KRS
132.220(1)).
Under KRS 132.810 those applying under the disability provision are required to document their disability only at the time of initial
application. Once approved, annual reapplication is not required. However, applicants are required to report any change in their disability
classification to Kenton County PVA. Failure to do so could result in back taxes, penalties and interest for any years an applicant did not
legally qualify for the exemption.
2. What does Homestead Exemption mean?
The Homestead Exemption results in a reduction in the net taxable value of the owner’s personal residence. The amount of the exemption
is determined by the Legislature every two years. Under the provisions of the Homestead statute, 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.
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 & Kenton 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 & tax purposes. Date of birth of the applicant(s) and proof of Kenton County
residence can be verified by submitting a copy of one of the following forms of identification. The address shown on the identification must
match the address of residence for which application is made.
A. Valid Kenton County driver’s license issued by Kenton County Circuit Court Clerk’s Office.
B. Valid personal ID card issued by Kenton County Circuit Court Clerk’s Office.
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/social security that declares the date they became eligible for disability benefits
along with:
A. Documentation of their date of birth.
B. Proof of ownership of their primary residence for which application is made.
C. Applicants must have maintained their disability classification and received disability payments under such classification for the
entire year. (Earning statement or 1099 form.)
6. Review of Applicants
The Kenton County Property Valuation Administrator may, at any time, conduct a review of applications and may require an applicant to re-
apply or submit proof of continuing disability and benefits received.
7. KRS 132.810(2)(h) provides that, “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.”
8. 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).”