Scott County PVA: the homestead and disability exemption

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 Department's page: "The value of the homestead exemption for the 2025-2026 assessment years is $49,100", with the veteran's service-connected route named on its disability page). The veteran's test is KRS 132.810's: the owner must be 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, 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 reading gap. The Scott County PVA publishes no site of its own; its property records sit on qPublic (qpublic.net/ky/scott), which answers a Cloudflare challenge to every automated fetch, and the Internet Archive was offline at this round's read, so no PVA-published homestead text could be quoted; the entry rests on the Department of Revenue's page and the statute. The PVA office is in the Scott County Courthouse, 101 E. Main Street, Georgetown; the 2011 homestead notice in the PVA's name gave the office line (502) 863-7885.