The assessment date is January 1 (KRS 132.220(1)(a)). In order to be eligible for the homestead exemption, you must own your home on the January 1 assessment date of the year in which application made. If you are a homestead … Continue reading
If the land is 5 acres or more, it may be assessed at its agricultural or horticultural value. Learn more about Agricultural and Horticultural Exemptions.
The Jefferson County Sheriff’s Office is responsible for collecting property taxes. Please contact their office with any issues concerning your property tax bill.
Taxing jurisdictions are based on property location. State, Metro Louisville, school, and fire districts apply to all taxable property in Jefferson County. Some special districts such as the Urban Service District (old City of Louisville boundaries), the Louisville Downtown Management … Continue reading
No. The property would be taxable to the January 1 owner. Per KRS 132.220: Assessment dates – Listing – Owner – Liability – Exemptions, listing, annual review. (1)(a): All taxable property and all interests in taxable property, unless otherwise specifically … Continue reading
The property must actually be used by the minister as his or her home but can still be used for another religious purpose such as counseling headquarters and still be exempt since it is still occupied by the church.
No. The organization must apply for exemption from real property taxation with the Jefferson County PVA Office or the Kentucky Department of Revenue for exempt determination. The burden of proof rests upon the organization claiming the exemption to establish qualification … Continue reading
Under Section 170 of the Kentucky Constitution: “…place of burial not held for private or corporate profit…” shall be exempt. An applicant seeking an exemption for a private family cemetery is requested to place the cemetery in a separate deed … Continue reading
Under Section 170 of the Kentucky Constitution: “…institutions of education not used or employed for gain by any person or corporation and the income of which is devoted solely to the cause of education…” An “institution of education” has … Continue reading
The institution must be a nonprofit, public charity. Private charity does not qualify. Purely public charity is described as whatever is done or given gratuitously in relief of public burdens or for the advancement of public good. Where the public … Continue reading