What is it?
Nonprofit property tax exemption is an exemption from property taxes for property owned by qualifying organizations.
In order to qualify for the current tax year, the applicant must own the property as of January 1 of the year in which application is made.
All organizations seeking exemption must meet the required qualifications in order to receive exemption. For example , real property must be owned and occupied or used by the organization seeking exemption. Examples of real property both owned and occupied by religious organizations are:
- Minister Occupied Parsonages
- Land & Improvements (buildings) used for Church Camps
- Church Meeting Halls or Social Centers used by its Members
- Outdoor Recreation Areas Held for Use by its Members
Personal property such as motor vehicles, office equipment, furniture, etc. owned and used by nonprofit organizations also qualify as exempt, once qualifications are met. However, a vacant church building, unoccupied educational facility, or an unoccupied facility under renovation owned but not currently in use by a nonprofit group does not qualify for exemption. Exemption cannot be granted based on the future use of a property. However, some exceptions apply such as an unoccupied public property facility (or government property) under renovation which is automatically exempt. Any such property would become taxable should ownership transfer to a private ownership.
Nonprofit organizations seeking exemption must submit an application to PVA. PVA will notify the applicant once the application is processed. If an organization holds an approved exemption on property and an additional property is acquired, an addendum application may be all that is required to be filed with PVA. All applications for exemption must list the current property use. Once exemption is approved, should the property use change, the property owner must notify PVA. If PVA is not notified, the property owner may be subject to delinquent taxes on any years the property was not legally qualified to receive exemption.
If you have any questions about nonprofit or religious exemptions, please contact: Marianna Humphreys (502) 574-6380, ext. 9349 during our weekday office hours of 8:00 a.m. to 4:00 p.m. or by email at: firstname.lastname@example.org.
IT’S EASY TO APPLY! Mail Completed Application and supporting documentation to:
Jefferson County PVA Office
Attn: Marianna Humphreys/Nonprofit Exemptions
815 W. Market Street, Suite 400
Louisville, KY 40202-2654