Jefferson County PVA: Homestead Disability Exemption for Totally Disabled Veterans
The Jefferson County PVA takes Kentucky's homestead exemption claimed on disability, $49,100 off the assessed value for 2025-2026, from a veteran VA classes as totally disabled; a service-connected veteran applies once. The PVA's veterans page still prints the 2009-2010 figure of $33,700 and asks for proof of a permanent disability, which the statute does not.
The exemption is State law, Section 170 of the Kentucky Constitution and KRS 132.810; the Kentucky entry on it sets out the full-year rule, the one-exemption-per-home rule and why a totally disabled veteran need not reapply each year. In Jefferson County the Property Valuation Administrator takes the claim: Jefferson County PVA, Attn: Disability Exemption, 815 W. Market Street, Suite 400, Louisville 40202-2654, (502) 574-6380, option 3.
How to apply. Online through the PVA's homestead exemption page, or by mail on the Homestead/Disability Application (the State's Form 62A350, in the PVA's August 2022 revision) with a copy of a Jefferson County driver's licence, REAL ID or county ID, and the VA's letter showing the total disability. Mark the envelope "Disability Exemption". The exemption is $49,100 off the assessed value for 2025-2026, and it reaches the State, Metro, city and district taxes alike.
Where the PVA's pages differ. The PVA keeps two pages. Its general Disability Exemption page, updated in January 2025, gives the current $49,100 and says recipients "may be required to apply annually", without saying that a service-connected totally disabled veteran is exempt from that under KRS 132.810(2)(d)2.a. Its separate "Permanently Disabled Veterans Exemption" page, last changed in 2018, does say veterans "need only apply once", but still gives the exemption "For 2009-2010" as $33,700, links an older application, and asks for "documentation from the VA stating the permanent disability". The statute asks whether the veteran was "classified as totally disabled" by a federal programme for the whole calendar year; it does not ask that VA call the disability permanent. A veteran rated total whose VA letter does not say permanent should still apply. A veteran paid at the total rate through individual unemployability has a reasonable claim, as the Kentucky entry explains, and should apply rather than be put off by the PVA's "100% disabled" wording.
Thresholds
Thresholds for Jefferson County PVA: Homestead Disability Exemption for Totally Disabled Veterans
Gate
Rule
Classified as totally disabled by VA for the whole year
KRS 132.810(2)(a) and (c): totally disabled under a federal programme, with payments, for all of the calendar year. Permanence is not required, whatever the PVA's veterans page says. Recorded rather than enforced because a veteran paid at the total rate through unemployability has a reasonable claim.
Or paid at the total rate through unemployability
A classification test rather than a schedular percentage; the PVA decides.
Out of date, a broken link, or something else wrong? Say what you found, and an editor checks it against the official source.
Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.