Tax Information

Homestead Exemption

According to Kentucky’s Constitution, property owners who are 65 or older are eligible to receive a homestead 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.

According to Kentucky statutes, the exemption amount is reviewed every two years to reflect the increase in the cost of living index used by the United States Department of Labor. For the 2019 / 2020 tax year, the exemption amount is $39,300.

Only one exemption is allowed per household. When an application is approved, it is valid for subsequent years as long as the original applicant owns and lives on the property. If the property is sold, the seller should contact the PVA office to advise of the address change. The exemption will be taken off the old property, and they will then be able to re-apply for their new address.

Requirements

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. If more than one person in the household qualifies you only receive 1 exemption.

Verification of Age and Date of birth of the applicant(s) must be established by a substantiating document, such as:

A. Primary Sources of Proof of Age:

• • Valid KY Driver’s license
  • Red, White and Blue Medicare Card Issued by Social Security
  • Birth certificate or birth registration
  • Confirmation or baptismal records
  • Medical Assistance Card carrying an A or J prefix to Social Security Number

B. Secondary Sources of Proof of Age:

• • Insurance policies
  • Marriage records
  • School records

Verification of residence of the applicant(s) must be established by a substantiating document, such as:

• • Valid KY Driver’s License
  • Valid KY State ID

Download the Homestead 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. This application must be submitted during the year in which exemption is sought to the poperty valuation administrator of the county in which the residential unit is located.

Fraudulent Misrepresentations

Under the provisions of KRS 132,990(1), “Any person who willfully fails to supply the property valuation administrator or the revenue cabinet 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 that five hundred dollars ($500).”