Homestead Property Tax Exemption (100% Disabled)
$49,100 deducted from assessed home value for 100% disabled veterans, saving approximately $490-$590/year.
Who qualifies
- Requires 100%+ VA disability rating
- Kentucky residency
How to apply
$490-$590/year in property tax savings
Apply through the official Kentucky agency.
Open applicationDetails
Eligibility
Kentucky resident homeowners who are totally (100%) disabled, including veterans with 100% service-connected VA disability. Must have been receiving disability compensation for the entire assessment period.
Covers
$49,100 deducted from the assessed value of the primary residence for 2025-2026 assessment years. Amount is recalculated every two years for inflation. At a typical combined property tax rate of ~1%-1.2%, saves approximately $490-$590/year.
How to apply
Complete Form 62A350 and submit to your local Property Value Administrator (PVA). Only need to apply once.
Always confirm current rates and rules with the Kentucky state agency before applying.
Other Kentucky Tax Benefits
Active Duty Military Pay Income Tax Exclusion
All active duty military pay is 100% exempt from Kentucky state income tax.
Military Retirement Pay Income Tax Exclusion
Up to $31,110 per year of pension/retirement income (including military retirement pay) excluded from Kentucky state income tax; military retirees with pensions exceeding $31,110 may exclude additional amounts via Schedule P based on pre/post-1998 service.
Up to $31,110 income exclusion (general pension exclusion; more available via Schedule P)
VA Disability and Military Disability Retirement Pay Tax Exclusion
VA disability compensation, DIC, and military disability retirement pay are fully excluded from Kentucky income tax.
Motor Vehicle Property Tax Exemption (100% Disabled) - PROPOSED, NOT ENACTED
Proposed exemption from state property tax on up to two motor vehicles for 100% disabled veterans. NOT currently law — the 2023 bill (HB25) died in committee.
Not currently available (proposed legislation did not pass)
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