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Nonprofit & Religious Organization Exemptions

Religious Organizations

According to Section 170 of the Kentucky Constitution, real property owned and occupied by, and personal property owned by institutions of religion are exempt from taxation. Additionally, real property owned by institutions of purely public charity is exempt from taxation.

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

Download the 62A023 application and questionnaire for religious organizations. If you have already qualified for a Religious Organization Exemption and would like to add additional properties, download the Addendum application for religious organizations. If you have further questions, please see the Religious Organization Exemption page in the Forms & Tools section.

Other Non Profit Organizations

Non profit 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.

Download the 62A023 application and questionnaire for nonprofit organizations. If you have already qualified for an exemption and would like to apply for additional property tax exemptions for your organization, download the Addendum Application for Non Profit Organizations. If you have more questions, please visit our Exemptions for Non Profit Organizations page in the Forms & Tools section.

You can download and complete these forms on your computer.

Mail both nonprofit and religious applications and their required attachments to:

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

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