Exemption Information

Age/Disability Exemption 

The Homestead Exemption (based on age or disability status) allows taxpayers who are at least 65 years of age or who are totally disabled to receive an exemption. 

Agricultural Exemption 

The Kentucky Revised Statute 132.010 (9, 10, 11) defines agricultural land as any tract of land, including all income producing improvements of at least 10 contiguous acres in area used for the production of livestock, livestock products, poultry, poultry products and/or the growing of tobacco and/or crops including timber, or where devoted to and meeting the requirements and qualifications for payment pursuant agricultural programs and an agreement with the state or Federal government. 

Property Tax Exemptions 

Property that is both publicly owned and used for a public purpose is exempt from property taxation under the constitution. The property must meet both requirements before an exemption can be granted. 

Disability Applications 

All taxpayers that apply for a Disability Exemption must provide proof from whichever retirement system they receive benefits. A copy of this information can be obtained through each retirement system. If you have questions, please feel free to contact us.

Jessica Elliott

Mercer County PVA

Phone: (859)734-6330

Fax: (859)734-6331

Jessica.Elliott@ky.gov

 

Office Hours

Monday-Friday

8:00 am - 4:30 pm

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Office of the Property Valuation Administrator | Mercer County, KY

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