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Kentucky’s homestead exemption takes $49,100 off the assessed value of your primary home before property tax is calculated. You qualify if you own and live in the home on January 1 and you turn 65 during the year, or if you are totally disabled. It does not apply itself. You file with the Boyle County Property Valuation Administrator (PVA) by December 31 of the year you are claiming it.
That $49,100 covers the 2025 and 2026 assessment years. The Department of Revenue reviews the amount every two years, so confirm the figure for 2027 before you count on it.
What the exemption does
The exemption is a fixed deduction. It is not a discount and it is not a freeze. The Department of Revenue’s own example is a home assessed at $200,000 that is taxed as if it were assessed at $150,900. If the assessment changes, the taxable amount changes with it.
The Boyle County PVA lists ownership, residence, and age or disability as the requirements. Income is not on that list.
What it is worth in Boyle County
Multiply $49,100 by the combined tax rate for your district. The Boyle County PVA’s 2025 rate table shows a combined $1.125 per $100 of assessed value in the county district and $1.393 in the City of Danville district, which includes the Danville Independent Schools rate.
At those rates the exemption is worth about $552 a year outside the city and about $684 inside Danville. Treat both as estimates. Your tax district, any special district charges and the 2026 rates can change the number, and your tax bill is the final word.
Who qualifies
The Boyle County PVA sets out the requirements:
- You own the property and maintain it as your personal residence as of January 1.
- You are not receiving an exemption on another property, in or out of state.
- For the age-based exemption, you turn 65 during the year you apply.
- For the disability-based exemption, you are classified as totally disabled under a federal program or a retirement system and you receive disability payments.
The PVA says the disability application is made every year and needs documentation of payments. If that is your situation, ask the office which paperwork applies.
How to apply in Boyle County
Request the application from the Boyle County PVA at 321 W. Main Street, Room 127, in Danville, or call 859-238-1104. The state form is 62A350. Bring proof of age and address. The PVA accepts a Medicare card, a birth certificate or a driver’s license for age, and a current state ID or driver’s license to verify your address.
The state form must be submitted by December 31 of the year you are claiming. If you qualify after you have already paid that year’s bill, Kentucky law provides a refund of the tax on the exempted value.
The January 1 rule decides your timing
Property tax status is set as of January 1. The PVA’s own example: if you move into a home in February, you cannot claim the exemption there until the next year.
That makes January 1 more important than your closing date if you are planning a move. Close and move in on December 15, 2026, and the home is your residence on January 1, 2027, so you can claim it for tax year 2027. Move in during February 2027 and your first claim is tax year 2028.
The exemption does not follow you. When title to an exempted home transfers, the transfer has to be reported to the PVA, and the next home needs its own application.
Danville homeowners can see two bills
The City of Danville says property in the Danville Independent School District gets a separate school tax bill. Property in the Boyle County School District has its school tax on the Sheriff’s bill instead. The PVA’s rate table splits the two.
If a bill looks off, start with the right office. The PVA handles assessments and exemptions. The Sheriff’s office collects county taxes, and Danville Independent Schools collects its own.
Confirm it with the PVA
This post explains how the exemption works. It is not tax advice, and the PVA decides eligibility. If your situation has any wrinkle, call 859-238-1104 before you file.
Planning a move?
Talk through the timing before you list or buy
If you own in Boyle County and are weighing a move, the January 1 date is worth building the timeline around. We can walk through it with you.
