Darlene M. Plummer
Property Valuation Administrator
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:
You can download complete and return this form to our office.
If you have further questions, please see the Religious Organization Exemption page in the Forms & Tools section.
Nonprofit organizations seeking property tax exemption pursuant to Section 170 of the Kentucky Constitution must complete the 62A023 application.
If you have more questions, please visit our Exemptions for Nonprofit Organizations page in the Forms & Tools section.
Mail both nonprofit and religious applications and their required attachments to:
Office of the Kenton County PVA
303 Court Street room 210
Covington, KY 41011
While the Kenton County Property Valuation Administrator (PVA) strives to make the information on this website as timely and accurate as possible, the PVA office makes no claims, promises, or guarantees about the accuracy, completeness, or adequacy of the contents of this site, and expressly disclaims liability for errors and omissions in the contents of this site.
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