According to Kentucky’s Constitution, property owners who have been declared permanently and 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.
To qualify as a "disabled" taxpayer, the individual must meet ALL of the following four requirements:
Please remember in order to continue to receive the Disability Exemption you are required to submit an affidavit every year by December 31st verifying that you have maintained the classification of 100% disabled during the entire applicable tax year. You should receive the affidavit from our office by early December.
Kentucky law requires that every person who receives the disability exemption must reapply each year with the Property Valuation Administrator. For 2017, the exemption amount is $36,900.
To apply, complete the application, then fax, mail or email the form(s) along with proof of age/residence to the Lee County PVA Office at the following address:
Lee County PVA
256 Main Street
Courthouse Room #10
PO Box 1008
Beattyville, KY 41311
Email - LeeCoPVA@mikrotec.com
Fax - 606-464-4102
Be sure to include these items: