An exemption may be granted for homestead (for persons over 65 years of age), disability (if you can provide the PVA Office with the required documentation). Access the Homestead Exemption Application on the Forms webpage.The application deadline is December 31. Some PVAs have homestead application forms available on their websites. Typically, this value will increase annually. Offers a homestead or disability exemption that results in a reduction in property taxes for eligible property owners. Please fill out all fields before submitting your contact request. Under the Kentucky Constitution, property owners who are 65 or older are eligible to receive the homestead exemption on their primary residence. The new exemption would lock in the values used to calculate the adjusted base to the 2024 values for homesteaded property only.