Summary

Add Kentucky's homestead exemption for older homeowners.

Why add this

• Kentucky has statewide senior property tax relief through its homestead exemption.
• This appears missing from policyengine-us.

Modeling notes

• This is a value-based exemption rather than a direct rebate.
• Good to track for the comparison inventory, but lower priority than cleaner cash-equivalent credits.
• Implementation likely requires translating an assessed-value exemption into reduced property tax liability.

Likely inputs

• age
• homeownership / principal residence status
• disability status if disability path included
• assessed_property_value
• real_estate_taxes

Sources

• https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/pages/homestead-exemption.aspx
• https://my.aarpfoundation.org/property-taxes/taxpayer-states/kentucky/