The property tax exemption applies to all personal property owned by a church, including motor vehicles, office equipment, furniture, and any other personal property held in the church’s name. Real property must not only be owned, but also occupied by the church in order to qualify for the tax exemption. The following properties are considered both owned and occupied by a religious institution, and therefore tax exempt:

• Minister occupied parsonages
• Land and improvements used for church camps
• Church meeting halls or social centers used by its members
• Outdoor recreation areas held for use by church members

Applications Procedure- Nonprofit organizations seeking property tax exemption pursuant to Section 170 of the Kentucky Constitution must complete the 62A023 application. Institutions of religion seeking property tax exemption for real property pursuant must complete the 62A023-R application.

Click here to download the 62A023 application and questionnaire for nonprofit organizations

 Click here to download the Addendum application for Exemption from Property Taxation 

Click here to download the 62A023-R application and questionnaire for religious organizations

 Click here to download the Addendum application for religious organizations

Mail nonprofit and religious applications and attachments to:

Office of the Jefferson County PVA
Attn: Exemptions
Fiscal Court Building
531 Court Place, Suite 504
Louisville, KY 40202-3393  

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