Jefferson County KY Homestead Exemption Age 65 Amount
Jefferson County, KY: Kentucky homeowners 65 or older, or totally disabled, can reduce their home's assessed value by $49,100 for the 2025 and 2026 tax years. There is no income limit. Apply with your county Property Valuation Administrator.
Kentucky Homestead Exemption (age 65+ and disabled) in Jefferson County
| Who qualifies | Age 65 or older during the year, or totally disabled; own and live in the home |
|---|---|
| Income limit | None |
| Benefit | $49,100 off assessed value for 2025 and 2026 (reset every two years for inflation) |
| Where to apply | Your county Property Valuation Administrator (PVA) |
Official Jefferson County page: https://jeffersonpva.ky.gov/property-assessment/exemptions/homestead-exemption/
Common questions
How much is the Kentucky homestead exemption?
$49,100 off assessed value for both the 2025 and 2026 tax years.
Is there an income limit?
No. Kentucky's homestead exemption has no income test.
How often does the amount change?
Every two years, adjusted for inflation by the Kentucky Department of Revenue.
Where do I apply?
At your county PVA office.
Related
Last reviewed October 31, 2026. Figures come from the official sources linked above for the tax year shown. Rules and amounts change each year; confirm your eligibility with the Jefferson County assessor or tax office before you apply. This page is general information, not tax or legal advice.