McCracken County PVA: Homestead Exemption for Totally Disabled Owners

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 page says. The Exemptions page: "Homestead - This exemption allows totally disabled homeowners or 65 and over homeowners to reduce their assessments. The current 2025-2026 exemption amount is $49,100." The Homestead Exemption page requires the owner to "both own and maintain the property as his or her personal residence as of January 1st", to "have been classified as totally disabled under a program authorized or administered by an agency of the United States Government, or any retirement system either within or outside the state of Kentucky on January 1st for the year in which the application is made and maintain the disability classification through December 31st", and to "be receiving disability payments pursuant to that disability classification". Its footnote names "the Veterans Administration" among the programmes. The veteran letter test. The page's application section is stricter than the statute for the VA route: "If applying for the veterans's disability exemption, your VA disability letter must state that you are at least 70% disabled, that you 100% unemployable (totally and permanently) and that you were receiving benefits on January 1st." That is the PVA's own working of total disability - a veteran rated 70 percent or more and paid at the 100 percent rate through individual unemployability qualifies, and a veteran with a total rating that is not expressed that way should bring the VA's benefit summary letter showing the payment basis and ask the office to apply the statute's own test. The December proof. The page says "a taxpayer needs to provide proof of his or her disability status in the month of December"; KRS 132.810(2)(d)2.a excuses "a service-connected totally disabled veteran of the United States Armed Forces" from reapplying, so a veteran rated totally disabled for service files once. Say so when filing, and keep the VA letter to hand. How to apply. In person, by mail or through the PVA's online homestead applications (one for 65+, one for totally disabled), with a Kentucky driver's licence whose name and address match the owner and the home, and, for the disability exemption, the "Benefit Verification Letter" and the VA disability letter above. Mail to McCracken County PVA, Attn: Homestead, 621 Washington Street, Suite 105, Paducah, KY 42003. The office also publishes Revenue Form 62A023 for other exemption claims and a 2026 property-tax calculator. Where. McCracken County PVA (Bill Dunn), 621 Washington Street, Suite 105, Paducah, KY 42003; 270-444-4712; Monday to Friday 8:00 a.m. to 4:30 p.m. The PVA does not set rates or collect taxes - the Sheriff collects and the County Clerk collects the delinquent roll.