Darlene M. Plummer
Property Valuation Administrator
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. Taxpayer must both own and occupy the property as his/her permanent residence.
2. 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. Taxpayer must be receiving disability payments pursuant to that disability classification.
Application Procedure- It is easy to apply! Simply bring the following to the Office of the Kenton County PVA.
You can download complete and return these forms to our office.