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:
- Taxpayer must both own and occupy the property as his/her permanent residence.
- 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.
- The taxpayer must be receiving disability payments pursuant to that disability classification.
- 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. The exemption amount typically saves you between $400-$500 dollars, unless your tax bill is for less than that amount.
Application Procedure- It is easy to apply! Simply mail the following to the Office of the Boone County PVA. Please note on the outside of the envelope, "Disability Exemption".
- completed application
- a copy of your driver’s license or birth certificate
- and ORIGINAL documentation verifying your disability (BPQY Form from Social Security, Notice of Award Letter from Social Security, etc).
Visit the Explanation and Application page
You can download and complete these forms on your computer. For your convenience you may email the completed form to firstname.lastname@example.org. Please be sure that you include the name of the form in the subject line of your email to ensure that it gets properly routed within the administration.