Boyd County PVA: the homestead and disability exemption under Homer I. "Jay" Woods Jr.

The office. The Property Valuation Administrator is Homer I. "Jay" Woods Jr., 2800 Louisa Street, Catlettsburg, KY 41129 (PO Box 434), 606-739-5173, fax 606-739-4188, [email protected], Monday to Friday 8 a.m. to 4 p.m. The exemption. The homestead allowance deducts a fixed amount from the assessed value of the residence of a homeowner who is 65 or older or classified as totally disabled - $49,100 for the 2025-2026 assessment years under the constitutional amount the Department of Revenue adjusts biennially. The PVA's own homestead page, read through an Internet Archive capture (boydpva.com refuses connections from the reading address; the same text stands in the office's qPublic FAQ), carries the veteran test in its own words: "If you are a disabled veteran, you must have been classified as 70% disabled." That 70% figure is the PVA page's wording, not the statute's: KRS 132.810 needs the owner classified totally disabled and receiving payments on that classification, so a veteran rated 70 percent or more qualifies only when the VA pays at the 100 percent rate through individual unemployability, and a veteran with a 100 percent rating qualifies outright. Bring the VA's benefit summary letter showing the payment basis. The application (Revenue form 62A350) goes to the PVA office with the documentation - for the disability route, "a Notice of Award that shows date of onset or eligibility" - and "You may only collect ONE exemption per household." The reapplication rule. A disabled applicant otherwise reapplies annually by December 31, "unless they are a veteran of the United States Armed Forces and have a service connected disability" - the service-connected veteran files the documentation once and need not reapply (KRS 132.810(2)(d)2.a; see the Kentucky entry). The statute also excuses a service-connected totally disabled veteran from the December-proof filing ritual other claimants observe. How. File with the PVA office in person or by mail; the office takes the age documents (Medicare card, birth certificate, driver's licence) and the disability documents (the VA notice of award). The state's own exemption runs through the same office.