The specific language of the amendment, as approved by the voters of Kentucky in November 1990, is as follows:

  • Real property owned and occupied by, and personal property both tangible and intangible owned by institutions of religion.

 

Examples:

  • House of regularly scheduled Worship Services
  • Land & improvements used for Church camps
  • Buildings used for meetings and social events aimed primarily at church members
  • Outdoor recreational areas held for use by church members
  • Parking lots or garages essential for the congregations use to attend worship¬†services, even if the lot or garage is rented out during the week

 

The amendment now allows an exemption to be granted for all personal property owned by a church. This includes all motor vehicles, equipment and investments that are held in the church’s name.

The key issue to determine if a church is occupying a parcel of land is the use of the property.

When an organization requests an exemption they need to request an application from the Property Valuation Office. Click here for forms.