Disability Exemption

Total Disability Exemption

Application for the Disability Exemption must be made before December 31.

Total 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 outside the Commonwealth.  In addition, the following provisions must be met:

  • The applicant must have maintained the disability classification for the entire year.
  • The applicant must have received disability payments under this classification.

The Disability Exemption amount is determined by the Legislature every 2 years based upon the cost of living index.  For 2023 and 2024, the amount of the Exemption is $46,350.

Review of Applicants

At any time a Property Valuation Administrator may conduct a review of applications and may require an applicant to re-apply or submit proof of continuing disability and benefits received.

Kentucky Revised Statutes (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."

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)."