Darlene M. Plummer
Property Valuation Administrator
This application must be submitted to the PVA office during the year in which exemption is sought.
Under the provisions of the Homestead Amendment, a person or persons must be 65 years of age or older or totally disabled during the year for which application is made, and must own, occupy and maintain a residential unit for such exemption.
The Homestead Exemption amount is determined by the Legislature every 2 years based upon the cost of living index. For 2017 and 2018, the amount of the Exemption is $37,600.
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.
Verification of Age Date of birth of the applicant(s) must be established by a substantiating document, such as:
A. Primary Sources of Proof of Age:
B. Secondary Sources of Proof of Age:
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).”
While the Kenton County Property Valuation Administrator (PVA) strives to make the information on this website as timely and accurate as possible, the PVA office makes no claims, promises, or guarantees about the accuracy, completeness, or adequacy of the contents of this site, and expressly disclaims liability for errors and omissions in the contents of this site.
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