Tax Information

Disability Exemption

According to Kentucky’s Constitution, property owners who have been declared permanently and totally disabled for the previous twelve (12) months by any public or private retirement system may be eligible for the disability exemption. If you are eligible, the amount of the exemption is subtracted from your property’s assessed value – so you will pay less property tax.

To qualify as a “disabled” taxpayer, the individual must meet ALL of the following four requirements:

1. 1. Taxpayer must both own and occupy the property as his/her permanent residence.
   2. The taxpayer must have been classified as totally disabled under a program authorized or administered by the Federal Government or by any other retirement system- it does not matter if the retirement system is located in Kentucky or outside the state- on January 1st of the year in which the application is made and maintain the disability classification through December 31st.
   3. The taxpayer must be receiving disability payments pursuant to that disability classification.
   4. An annual application for the disability exemption must be filed with the PVA office by December 31st EVERY YEAR.

Please remember in order to continue to receive the Disability Exemption you are required to submit an affidavit every year by December 31st verifying that you have maintained the classification of 100% disabled during the entire applicable tax year. You should receive the affidavit from our office by early December.

Kentucky law requires that every person who receives the disability exemption must reapply each year with the Property Valuation Administrator. For 2019, the exemption amount is $39,300.

Download the Disability Application

Application Procedure

To apply, complete the application, then fax, mail or email the form(s) to the Adair County PVA Office at the following address:

Adair County PVA
424 Public Square
Suite 2
Columbia, KY 42728

Email – LandonT.Edwards@ky.gov

Fax – 270-605-2205

Please be sure that you include the name of the form in the subject line of your email to ensure that it gets handled properly.

Be sure to include these items:

• completed application
• a copy of your driver’s license or birth certificate
• an ORIGINAL documentation verifying your disability (BPQY Form from Social Security, Notice of Award Letter from Social Security, etc.)