Applying for a Property Tax Exemption
Section 170 of the Kentucky Constitution authorizes exemption from property taxation for the following types of organizations:
- Government owned property
- Institutions of education
- Religious institutions
- Public libraries
- Cemeteries not held for private or corporate profit
- Institutions of purely public charity
The first step in applying for a property tax exemption is to complete the application form (Revenue Form 62A023) and submit it along with all supporting documentation to the property valuation administrator (PVA) of the county in which the property is located.
If the PVA is comfortable making the decision, everything can be handled at the county level. However, if the PVA is unsure if the applicant qualifies for an exemption, the application is forwarded to the Department of Revenue for review. If this occurs, you may receive a letter from the Department requesting additional information. When the Department has made a decision, a letter is sent to the PVA and the PVA then sends the final determination letter to the applicant.
Application for Exemption from Property Taxation (Form 62A023) (3/2023)
If you have any questions about any aspect of the application process, please do not hesitate to contact the Office of Property Valuation at (502) 564-8338.