Email this page to a friendKentucky Exemptions
427.005 Definitions.
As used in this chapter:
(1) The term "earnings" means compensation paid or payable for personal services, whether denominated as wages, salary, commission, bonus, or otherwise, and includes periodic payments pursuant to a pension or retirement program.
(2) The term "disposable earnings" means that part of the earnings of any individual remaining after the deduction from those earnings of any amounts required by law to be withheld.
(3) The term "garnishment" means any legal or equitable procedure through which the earnings of any individual are required to be withheld for payment of any debt.
(4) The terms "household furnishings, jewelry, personal clothing, and ornaments" mean clothing, furniture, appliances, linens, china, crockery, kitchenware, and personal effects of an individual and the individual's dependents, but do not include:
(a) Works of art;
(b) Electronic entertainment equipment (except to the extent of one (1) television and one (1) radio);
(c) Antiques; and
(d) Jewelry other than wedding rings.
Effective: July 14, 1992
History: Amended 1992 Ky. Acts ch. 53, sec. 1, effective July 14, 1992. -- Created 1970 Ky. Acts ch. 217, sec. 1.
427.010 Exempt personal property and disposable earnings of individual debtors.
(1) The following personal property of an individual debtor resident in this state is exempt from execution, attachment, garnishment, distress or fee-bill: All household furnishings, jewelry, personal clothing and ornaments not to exceed three thousand dollars ($3,000) in value; tools, equipment and livestock, including poultry, of a person engaged in farming, not exceeding three thousand dollars ($3,000) in value; one (1) motor vehicle and its necessary accessories, including one (1) spare tire, not exceeding in the aggregate two thousand five hundred dollars ($2,500) in value; professionally prescribed health aids for the debtor, or a dependent of the debtor.
(2) Except as provided in subsection (3) of this section and KRS 427.050, the maximum part of the aggregate disposable earnings of an individual for any workweek which is subjected to garnishment may not exceed the lesser of either:
(a) Twenty-five percent (25%) of his disposable earnings for that week, or
(b) The amount by which his disposable earnings for that week exceed thirty (30) times the federal minimum hourly wage prescribed by Section 6(a)(1) of the Fair Labor Standards Act of 1938 in effect at the time the earnings are payable. In the case of earnings for any pay period other than a week, the multiple of the federal minimum hourly wage equivalent to that set forth in paragraph (b) of this subsection as prescribed by regulation by the federal secretary of labor shall apply.
(3) The restrictions of subsection (2) of this section do not apply in the case of:
(a) Any order of any court for the support of any person.
(b) Any order of any court of bankruptcy under Chapter 13 of the Bankruptcy Code.
(c) Any debt due for any state or federal tax.
(4) Notwithstanding any other provision of law, no property upon which a debtor has voluntarily granted a lien shall, to the extent of the balance due on the debt secured thereby, be subject to the provisions of this chapter or be exempt from forced sale under process of law.
Effective: July 15, 1982
History: Amended 1982 Ky. Acts ch. 336, sec. 1, effective July 15, 1982. -- Amended 1980 Ky. Acts ch. 236, sec. 1, effective April 9, 1980. -- Amended 1970 Ky. Acts ch. 217, sec. 2. -- Amended 1966 Ky. Acts ch. 157, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1697.
427.020 Appraisement of defendant's property -- Selection by defendant.
The officer making the levy shall, prior to selling the defendant's property, ascertain the value of the property by an appraisal made by two (2) discreet, disinterested persons, one (1) appointed by the officer and one appointed by the defendant. The defendant may select which items of his property he chooses to retain so long as the total value of the property retained does not exceed the value of the exemptions set out in this chapter.
History: Amended 1966 Ky. Acts ch. 157, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1698.
427.030 Debtor's tools exempt.
The tools, not exceeding three hundred dollars ($300) in value, of any individual debtor necessary in his trade are exempt from levy under execution, attachment, distress for rent or fee-bill. One (1) motor vehicle not exceeding two thousand five hundred dollars ($2,500) in value and its necessary accessories, including one (1) spare tire, of a mechanic or other skilled artisan primarily engaged in the replacement, repair, or emergency servicing of essential mechanical, electrical or other equipment in general use, is exempt from execution, attachment, garnishment, distress warrant or fee-bill.
Effective: April 9, 1980
History: Amended 1980 Ky. Acts ch. 236, sec. 2, effective April 9, 1980. -- Amended 1966 Ky. Acts ch. 157, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1699.
427.040 Professional libraries and vehicle exempt.
The professional library, office equipment, instruments and furnishings of a minister, attorney, physician, surgeon, chiropractor, veterinarian, or dentist, necessary in the practice of such profession, and not exceeding one thousand dollars ($1,000) in value shall be exempt from execution, attachment, garnishment, distress warrant or fee-bill. In addition to the above exemption one (1) motor vehicle not exceeding two thousand five hundred dollars ($2,500) in value with necessary accessories, including one (1) spare tire shall be exempted.
Effective: April 9, 1980
History: Amended 1980 Ky. Acts ch. 236, sec. 3, effective April 9, 1980. -- Amended 1966 Ky. Acts ch. 157, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1700.
427.045 Exemptions not applicable to claims for child support.
The exemptions provided in KRS 342.180 and KRS 427.010 to 427.040 shall not apply for executions, attachments, or garnishments, issued for the collection of maintenance of minor children.
Effective: July 15, 1994
History: Amended 1994 Ky. Acts ch. 330, sec. 20, effective July 15, 1994. -- Amended 1980 Ky. Acts ch. 188, sec. 297, effective July 15, 1980. -- Created 1966 Ky. Acts ch. 157, sec. 5(g).
427.050 Out-of-state law applicable when wages earned and payable out-of-state -- Exceptions.
(1) The law of the state wherein wages are earned and payable relating to exemptions shall apply to all garnishments served in the State of Kentucky, except that Kentucky law shall exclusively apply:
(a) Where the defendant was personally served with process in the State of Kentucky; or
(b) Where the defendant was a bona fide resident of the State of Kentucky when the subject debt arose; or
(c) Where the defendant was a bona fide resident of the State of Kentucky when the cause of action arose.
(2) Where the law of a state other than Kentucky applies to a particular garnishment, the garnishee may plead such exemption law.
History: Amended 1970 Ky. Acts ch. 217, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1701a.
427.060 Homestead and burial plot exemptions -- Exceptions.
In addition to any exemption of personal property, an individual debtor's aggregate interest, not to exceed five thousand dollars ($5,000) in value, in real or personal property that such debtor or a dependent of such debtor uses as a permanent residence in this state, or in a burial plot for such debtor or a dependent of such debtor is exempt from sale under execution, attachment or judgment, except to foreclose a mortgage given by the owner of a homestead or for purchase money due thereon. This exemption shall not apply if the debt or liability existed prior to the purchase of the property or the erection of the improvements thereon.
Effective: April 9, 1980
History: Amended 1980 Ky. Acts ch. 236, sec. 4, effective April 9, 1980. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1702.
427.070 Right of spouse and children to homestead.
(1) The homestead shall be for the use of the widow as long as she occupies it, and the unmarried infant children of the husband are entitled to a joint occupancy with her until the youngest unmarried child arrives at full age. The termination of the widow's occupancy shall not affect the rights of the children. The land may be sold, subject to the right of the widow and children, if a sale is necessary to pay the debts of the husband.
(2) The homestead of a woman shall, in like manner, be for the use of her surviving husband and her children, situated as above. When the interest of the husband and children ceases, the homestead shall be disposed of in like manner and the proceeds applied on the same terms to her debts, or, if there are no debts, divided among her children.
Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 1707, 1708.
427.080 Valuation and allotment of homestead exemption.
(1) No sale under execution, attachment or judgment of property occupied as a homestead shall be had until the officer executing the writ or judgment has the part thereof selected by the defendant as his homestead exemption, not to exceed five thousand dollars ($5,000) in value, valued under oath and set apart to him by two (2) disinterested housekeepers of the county. These appraisers shall be selected by the court or officer, and if they disagree the officer making the sale shall act as umpire.
(2) The valuation shall be in writing and signed by the person making it and returned to the court. The officer shall refer to and explain the proceedings in his return on the execution, which shall be recorded in full.
Effective: April 9, 1980
History: Amended 1980 Ky. Acts ch. 236, sec. 5, effective April 9, 1980. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 1703, 1704.
427.090 Payment of money in lieu of homestead exemption.
If the defendant in the execution, attachment or other action owns property levied on or sought to be subjected to the payment of any debt or liability, which, in the opinion of the appraisers, is of greater value than five thousand dollars ($5,000) and not divisible without great diminution in value, the property shall be sold and five thousand dollars ($5,000) of the money arising from the sale paid to the defendant to enable him to purchase another homestead. The property shall not be sold for less than five thousand dollars ($5,000).
Effective: April 9, 1980
History: Amended 1980 Ky. Acts ch. 236, sec. 6, effective April 9, 1980. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1705.
427.100 Waiver of homestead exemption -- Continuance after death.
No mortgage, release or waiver of an exemption granted by KRS 427.060 shall be valid unless it is in writing, subscribed by the defendant and his spouse, and acknowledged and recorded in the same manner as conveyances of real estate. The exemption in favor of an execution debtor or one against whom judgment has been rendered shall continue after the debtor's death for the benefit of his surviving spouse and children, but shall be estimated in allotting dower or curtesy.
History: Amended 1974 Ky. Acts ch. 386, sec. 100. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1706.
427.110 Insurance benefits -- Exemptions.
(1) Any money or other benefit to be paid or rendered by any assessment or cooperative life or casualty insurance company is exempt from execution or other process to subject such money or other benefit to the payment of any debt or liability of a policyholder.
(2) Any money or other benefit to be paid or rendered by any fraternal benefit society is exempt from attachment, garnishment or other process to subject such money or other benefit to the payment of any debt or liability of a member or beneficiary, or any other person who may have a right thereunder, either before or after payment.
Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 671, 681c-21.
427.120 Police and firefighters' pension fund in cities of the first, second, and third classes -- Exempt from process in some cases.
No part of any police or firefighters' pension fund established in a city of the first, second, or third class shall, before or after its order for distribution to any person entitled thereto, be seized or levied upon by any writ or decree for the payment of any debt, claim, or judgment against the beneficiary of the fund, except for the payment of court or administratively ordered current child support, or child support owed, or to be owed.
Effective: July 15, 1998
History: Amended 1998 Ky. Acts ch. 255, sec. 31, effective July 15, 1998. -- Amended 1978 Ky. Acts ch. 164, sec. 52, effective June 17, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 2872b-4, 2896b-14, 3142b-18, 3351a-18.
427.125 Police and firefighters' pension fund in cities of fourth class -- Exempt from process in some cases.
No portion of a pension fund created under KRS 95.761 to 95.785 shall, before or after its order for distribution by the board of trustees to the persons entitled thereto, be held, seized, taken, subjected to or detained or levied upon by virtue of any attachments, execution, injunction, writ, interlocutory, or other order, or decree, or any process or proceeding whatever issued out of or by any court of this state for the payment or satisfaction, in whole or in part, of any debt, damage, claim, demand, or judgment against the beneficiary of said fund, except for court or administratively ordered child support, or owed or to-be-owed child support, but said fund shall be held and distributed for the purpose of KRS 95.761 to 95.785, and for no other purpose whatever.
Effective: July 15, 1998
History: Amended 1998 Ky. Acts ch. 255, sec. 32, effective July 15, 1998. -- Created 1942 Ky. Acts ch. 9, sec. 23.
427.130 Salaries of public officials and employees and sums due from governmental agencies are subject to attachment or garnishment -- Service of process.
(1) Salaries or sums due state, county, city and school board officers and employees shall be subject to attachment or garnishment.
(2) All sums due any person from the Commonwealth of Kentucky, or any agency or department thereof, and all sums due from any county school board, city or county, shall be subject to attachment or garnishment.
(3) Service of attachments or garnishments upon the Commonwealth of Kentucky shall be made by serving the secretary of the finance and administration cabinet, and the state treasurer. No attachment or garnishment served upon the Commonwealth shall be valid unless the process shall specify the name of the employee, or other creditor, and the budget unit and division thereof through which the sum alleged to be due is payable.
History through 1968: Amended 1948 Ky. Acts ch. 188, sec. 1. -- Amended 1942 Ky. Acts ch. 102, secs. 1 and 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1701b.
427.140 Employee may not be discharged for garnishment for one (1) indebtedness.
No employer may discharge any employee by reason of the fact that his earnings have been subjected to garnishment for any one (1) indebtedness.
History: Created 1970 Ky. Acts ch. 217, sec. 3.
427.150 Property totally or partially exempt.
(1) To the extent reasonably necessary for the support of an individual and his dependents in addition to property totally exempt under subsection (2) of this section, that individual shall be entitled to exemption of money or property received and rights to receive money or property for alimony, support, or separate maintenance.
(2) An individual shall be entitled to exemption of the following property:
(a) An award under a crime victim's reparation law;
(b) A payment on account of the wrongful death of an individual of whom the debtor was a dependent, to the extent reasonably necessary for the support of the debtor and any dependent of the debtor;
(c) A payment, not to exceed seven thousand five hundred dollars ($7,500), on account of personal bodily injury, not including pain and suffering or compensation for actual pecuniary loss, of the debtor or an individual of whom the debtor is a dependent;
(d) A payment in compensation of loss of future earnings of the debtor or an individual of whom the debtor is or was a dependent, to the extent reasonably necessary for the support of the debtor and any dependent of the debtor;
(e) Assets held, payments made and amounts payable under pensions exempt pursuant to KRS 61.690, 161.700, 427.120 and 427.125; or
(f) The right or interest of a person in an individual retirement account or annuity, deferred compensation account, tax sheltered annuity, simplified employee pension, pension, profit-sharing, stock bonus, or other retirement plan described in the Internal Revenue Code of 1986, or Section 408 or 408A of the Internal Revenue Code, as amended which qualifies for the deferral of income tax until the date benefits are distributed. This exemption shall also apply to the operation of the Federal Bankruptcy Code, as permitted by 11 U.S.C. sec. 522. This exemption shall not apply to any amounts contributed to an individual retirement account or annuity, deferred compensation account, a pension, profit-sharing, stock bonus, or other qualified retirement plan or annuity if the contribution occurs within one hundred twenty (120) days before the debtor files for bankruptcy. This exemption shall not apply to the right or interest of a person in an individual retirement account or annuity, deferred compensation account, pension, profit-sharing, stock bonus, or other retirement plan to the extent that that right or interest is subject to any of the following:
1. An order of a court for payment of maintenance;
2. An order of a court for payment of child support.
Effective: July 15, 1998
History: Amended 1998 Ky. Acts ch. 376, sec. 1, effective July 15, 1998. -- Amended 1990 Ky. Acts ch. 220, sec. 2, effective July 13, 1990. -- Created 1980 Ky. Acts ch. 236, sec. 8, effective April 9, 1980.
427.160 Additional general exemption.
In addition to other exemptions provided in this chapter every debtor shall have a general exemption not to exceed one thousand dollars ($1,000) in value to be applied toward any property, real or personal, tangible or intangible in his estate when he has filed for bankruptcy under the provisions of The Bankruptcy Code of 1978, 92 Stat. 2549 (1978), Public Law 95-598.
Effective: April 9, 1980
History: Created 1980 Ky. Acts ch. 236, sec. 9, effective April 9, 1980.
427.170 Federal bankruptcy code exemptions applicable in Kentucky.
An individual debtor domiciled in this state is authorized to exempt from property of said debtor's estate the property specified under 11 U.S.C. sec. 522(d).
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 141, sec. 1, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 236, sec. 10, effective April 9, 1980.
427.180 Grain storage receipt or scale ticket as prima facie claim of right to possession.
A claimant's production to a bankruptcy court of a grain storage receipt or scale ticket as evidence of ownership of a quantity of grain held by the trustee shall be sufficient to establish a prima facie claim of right to possession in such claimant of the quantity, quality, and type of grain specified in such document. In any case where a claimant has placed the original of such document on deposit with any party as collateral for a loan, an affidavit from such party verifying ownership of such receipt or scale ticket by the claimant shall be sufficient to establish a prima facie claim of right to possession in such claimant.
Effective: July 15, 1982
History: Created 1982 Ky. Acts ch. 101, sec. 1, effective July 15, 1982.
427.990 Penalty.
Whoever willfully violates KRS 427.140 shall be fined not more than $1,000, or imprisoned not more than one (1) year, or both.
History: Created 1970 Ky. Acts ch. 217, sec. 9
