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.

To apply, complete the Homestead and/or Disability Exemption Form and submit with proper documentation such as driver’s license or birth certificate to:

Russell County PVA
410 Monument Square, Suite 106
Jamestown, KY 42629

Please contact our office at (270) 343-4395 with any questions regarding this application.