Campbell County PVA: the Homestead and Disability Exemptions

The exemption is the State's (Section 170 of the Kentucky Constitution and KRS 132.810); the Kentucky entry explains it and gives the 2025-2026 amount of $49,100. What the PVA's Exemptions page says. "KRS 132.810 (1)(2) provides for some properties to be exempt from taxation or taxed at a lesser amount than the assessed value. There is an application process to determination qualification for any of the exemptions." Under "Properties Taxed at a Lesser Value" it lists the Homestead Exemption - "You must be 65 years of age or older; Own, maintain and reside at the property; Once you apply, you need not apply again" - and the Disability Exemption - "You must be 100% disabled; Own, maintain and reside at the property; Provide proof of disability benefits." The page adds: "Only one exemption per residential unit is allowed. If a property owner is over 65 years of age, which would qualify them for the homestead exemption, and also totally disabled, that person would only qualify for one exemption, not both. Moreover, it more than two property owners reside in the property and are over 65, only one exemption is granted for this property." The page states no dollar amount; the statute's $49,100 for 2025 and 2026 is what the exemption is worth. How to apply. The Forms page carries the county's own "Application for Homestead/Disability - In Lieu of 62A350" (AppExemptUnderHomesteadDisabilityFillableForm.pdf), an application-affidavit that must be "submitted by December 31st of the year in which exemption is sought to the property valuation administrator of the county in which the residential unit is located", with the applicant owning, occupying and maintaining the property as of January 1 (KRS 132.220(1)). Its oath covers the disability route: "If qualifying under the disability provision under KRS 132.810(2), I do further swear (affirm) under penalty of perjury that my disability is continuing and that if my disability status changes and benefits are no longer received I shall report such changes to the property valuation administrator's office as required by KRS 132.810(4)(b)." The form also names the county's tax-exempt application (62A023) for the fully exempt classes. Where. Campbell County PVA, Campbell County Administration Building, 1098 Monmouth Street, Room 329, Newport, KY 41071; (859) 292-3871, fax (859) 292-0353; Monday to Friday 8:30 to 4:15. The PVA is Fred A. Macke, III - appointed August 1, 2026 per the Personnel page - with Chief Deputy M. Christy Campbell; the office email is [email protected]. Taxes are billed and collected by the Sheriff (campbellcountysheriffky.org), not the PVA.