Non-Profit Exemption

Non Profit 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.

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 for Non-Profit Exemption