The Homestead Exemption for Persons 65 Years of Age and Over

As a result of an amendment to the Kentucky Constitution, residential property owners who are 65 years or older are eligible for an exemption. The following guidelines shall apply to this Homestead Exemption:

• The applicant for this exemption must reside in and own the property covered by the exemption; only one exemption per residence is allowed.
• The applicant must be 65 years of age or older during the year for which the application is filed.
• The applicant shall present appropriate documents, which confirm the age of the applicant.

Documents, which would be appropriate to confirm the age of the applicant, include the following:

1. Drivers License
2. Birth Certificate
3. School records
4. Marriage records
5. Medicare card issued by Social Security

Persons who qualify for the exemption do not have to reapply each year after filing the initial application. However, such persons must come in and file a new application if they should move since the exemption will not automatically be transferred to their new residence.