The Homestead exemption applies to any real property owned and maintained as the permanent residence of a taxpayer who is sixty-five years of age or older.
Total disability under a government-authorized program or retirement system throughout the tax period, disability payments, and verification by December 31.
The Homestead exemption is also extended to anyone who is totally disabled under a program authorized or administered by an agency of the United States Government or any retirement system either within or without the Commonwealth of Kentucky. To qualify, the applicant must have maintained the disability classification for the entirety of the particular taxation period, must have received disability payments under this classification, and must submit verification documentation before December 31.