(click on an exemption category to expand)
Homestead Exemption
According to Kentucky's Constitution, property owners who are 65 or older are eligible to receive a
homestead exemption. If you are eligible, the amount of the exemption is subtracted from your property's
assessed value – so you will pay less property tax. Section 170 of the Kentucky Constitution, which deals
with exemptions from taxation, was amended by vote of the people on November 2, 1971. The amendment, which
became effective on January 1, 1972. According to Kentucky statutes, the exemption amount is increased
every two years to reflect the increase in the cost of living index used by the United States Department
of Labor. For 2009 – 2010, the exemption amount is $33,700.
Only one exemption is allowed per household. When an application is approved, it is valid for
subsequent years as long as the original applicant owns and lives on the property. If the property
is sold, the seller should contact the PVA office to advise of the address change. The exemption
will be taken off the old property and placed on the new property. In other words, the exemption
is tied to the owner, not to the property. Those who currently receive the Homestead Exemption do
not need to reapply.
It is easy to apply! You may come in to the PVA Office to apply
or simply mail the completed application along with a copy of your driver's license or birth certificate to
the Jessamine County PVA. Please note on the outside of the envelope, "Homestead Exemption."
Download the application for the Homestead Exemption.
Mail completed form(s) to:
Jessamine County PVA
P.O. Box 530
Nicholasville, KY 40340
Disability Exemption
According to Kentucky's Constitution, property owners who have been declared totally disabled for
the previous twelve (12) months by any public or private retirement system may be eligible for the
disability exemption. If you are eligible, the amount of the exemption is subtracted from your
property's assessed value – so you will pay less property tax. For 2009-2010, the exemption
amount is $33,700. Kentucky law requires that every person who receives the disability exemption must
reapply each year with the Property Valuation Administrator.
Application Procedure – It is easy to apply! You may come in to the PVA Office or
simply mail the completed application along with a copy of your driver's license or birth certificate
and documentation verifying your disability (TPQY Form from Social Security, Notice of Award Letter
from Social Security, etc) to the Jessamine County PVA. Please note on the outside of the envelope,
"Disability Exemption."
Download the application for the Disability Exemption.
Mail completed form(s) to:
Jessamine County PVA
P.O. Box 530
Nicholasville, KY 40340
Non-Profit and Religious Organizations Exemptions
According to Section 170 of the Kentucky Constitution, real property owned and occupied by, and personal
property owned by institutions of religion are exempt from taxation. Additionally, real property owned by
institutions of purely public charity is exempt from taxation.
The property tax exemption applies to all personal property owned by a church, including motor vehicles,
office equipment, furniture, and any other personal property held in the church’s name. Real property must
not only be owned, but also occupied by the church in order to qualify for the tax exemption. The following
properties are considered both owned and occupied by a religious institution, and therefore tax exempt:
- Minister occupied parsonages
- Land and improvements used for church camps
- Church meeting halls or social centers used by its members
- Outdoor recreation areas held for use by church members
Applications Procedure – Nonprofit organizations seeking property tax exemption pursuant
to Section 170 of the Kentucky Constitution must complete the 62A023 application. Institutions of religion
seeking property tax exemption for real property pursuant must complete the 62A023-R application.
Download the 62A023 application and questionnaire for nonprofit organizations.
Download the 62A023-R application and questionnaire for religious organizations.
Mail completed form(s) to:
Jessamine County PVA
P.O. Box 530
Nicholasville, KY 40340
Agricultural and Horticultural Exemptions
The purpose of the agricultural value program is to stimulate the continuation of farming operations and
encourage the preservation of farmland in Kentucky by providing property tax relief. The value of land used
for farm production is assessed at a "use" value, which results in a lower taxable dollar value per acre
than the fair cash value for the same land. This program was enacted through a constitutional referendum
in 1969 to keep rising property assessments, particularly in developing areas, from forcing farmers out of
business and accelerating the land conversion process.
"Agricultural land" is defined as any tract of land of ten acres or more, exclusive of land used in conjunction
with the farmhouse, that is used for the production of livestock, livestock products, poultry, poultry products
and/or the growing of tobacco or other crops, including timber.
"Horticultural land" is defined as any tract of land at least five acres in area commercially used for
the cultivation of a garden, orchard, or the raising of fruits, vegetables, flowers, or ornamental plants.
On or before March 1 of any year, the owner or owners of land devoted exclusively to agricultural use on
which the PVA office has placed a value in excess of the agricultural or horticultural value may file an
application for valuation at the agricultural or horticultural value.