- Church-owned Property
- Non-Profit Property
- Government-Owned Property
- Educational Institutions
In 1990 legislative session, the General Assembly developed a constitutional amendment which expanded the exemption that could be granted to church owned property.
The specific language of the amendment, as approved by the voters of Kentucky in November 1990, is as follows:
The amendment now allows an exemption to be granted for all personal property owned by a church. This includes all motor vehicles, equipment and investments that are held in the church’s name.
The key issue to determine if a church is occupying a parcel of land is the use of the property.
When an organization requests an exemption they need to request an application from the Property Valuation Office under Downloadable Forms in Quick Links.
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.
To qualify for a property tax exemption under this classification an institution must:
The Court of Appeals has defined an institution of education as a place where systematic instruction in any and all useful branches of learning is given by methods common in schools and institutions of learning.
The education exemption extends to any income producing property that may be owned by the institution provided the income is used to further its educational programs.
When an organization requests an exemption they need to request an application from the Property Valuation Office under Downloadable Forms in Quick Links