Property owners who are 65 or older may be eligible to receive the Homestead Exemption.

  • The taxpayer must both own and maintain the property as his or her primary residence as of January 1st.
  • The current exemption amount is $37,600 and is deducted from the taxable assessed value; a tax bill will be issued for any property assessed at more than $37,600.
  • Only one exemption is allowed per household.


An application must be completed and filed in the Property Valuation Office along with documentation verifying age. Appropriate documentation might include Medicare cards issued by Social Security, birth certificates, and driver’s license.

To apply, complete the Homestead/Disability Exemption Form and submit with proper documentation to:

Gallatin County PVA
O. Box 470
200 Washington Street
Warsaw, KY  41095

Please contact our office at (859)567-5621 with any questions regarding this application.