Non Profit & 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. 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.

     Apply for exemption online - click here

     Addendum for exempt property (if you are already an exempt organization but have additional property you would like to have exempt, please use this addendum)

You can download and complete this form on your computer. For your convenience you may email the completed form to pva@boonecountyky.org. 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.

     Apply for exemption online - click here

     Addendum for exempt property (if you are already an exempt organization but have additional property you would like to have exempt, please use this addendum)

You may also mail both the nonprofit and religious applications and their required attachments to:

Office of the Boone County PVA
Attn: Exemptions
P.O. Box 388
Burlington, KY 41005

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Data last updated: 11/20/2024

Disclaimer:

Property is assessed per KRS 132.220 on January 1st of each year. The data listed on our website reflects the most current data available to the PVA office. If you believe any data provided is inaccurate, or if you have any comments about this site, we would like to hear from you.

While the Office of the Property Valuation Administrator has attempted to ensure that the data contained in this file is accurate and reflects the property’s characteristics, the PVA makes no warranties, expressed or implied, concerning the accuracy, completeness, reliability, or suitability of this data. The PVA does not assume any liability associated with the use or misuse of this data.