Lee County PVA

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 Application for Religious Organization Exemption

 

Application Procedure

To apply, complete the application, then fax, mail or email the form(s) to the Lee County PVA Office at the following address:

 

Lee County PVA

256 Main Street

Courthouse Room #10

PO Box 1008

Beattyville, KY 41311

Email - LeeCoPVA@mikrotec.com

Fax - 606-464-4102