Non Profit & Religious Organization Exemptions
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. Institutions of religion seeking property tax exemption for real property pursuant must complete the 62A023-R application.
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 an Application and questionnaire for Religious Organizations.
You can download and complete this form on your computer. For your convenience you may email the completed form to email@example.com. Please be sure that you include the name of the form in the subject line of your email to ensure that it gets properly routed within the administration.
Other NonProfit Organizations
This application is to be used by organizations, other than institutions of religion seeking a property tax exemption pursuant to Section 170 of the Kentucky Constitution.
Nonprofit organizations seeking property tax exemption pursuant to Section 170 of the Kentucky Constitution must complete the 62A023 application.
Download the Application and questionnaire for Nonprofit Organizations.
You may also mail both the nonprofit and religious applications and their required attachments to:
Office of the Boone County PVA
P.O. Box 388
Burlington, KY 41005