Under Section 170 of the Kentucky Constitution, “…..real property owned and occupied by, and personal property both tangible and intangible owned by, institutions of religion; …” is exempt.
Vacant land owned by a church held for future expansion is not considered occupied by the church and therefore is not exempt. Real property must be both owned and occupied to qualify for exemption. To be considered occupied by the church, the property must be used by the church, even if the use is not regular or continuous.
