In 1990 legislative session, the General Assembly developed a constitutional amendment which expanded the exemption that could be granted to church owned property.
The specific language of the amendment, as approved by the voters of Kentucky in November 1990, is as follows:
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.