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Application for Exemption from Property Taxation

  1. In Lieu of: 62A350(12-11)
    Commonwealth of Kentucky
    DEPARTMENT OF REVENUE

  2. Application for Exemption from Property Taxation

  3. kentucky-unbridled-spirit-logo-vector

  4. This application is to be used by organizations seeking property tax exemption pursuant to Section 170 of the Kentucky Constitution. Answer all questions as fully as possible and return the application and all attachments to the local Property Valuation Administrator.

  5. Enter exact legal name of organization.

  6. Number and Street

  7. County and State

    Kenton County, Kentucky

  8. P.O. Box or Number and Street

  9. Type of Exemption (check)

  10. Applicant Authorization Electronic Signature Agreement

    By checking the "I agree" box below, you agree and acknowledge that 1) your application will not be signed in the sense of a traditional paper document, 2) by signing in this alternate manner, you authorize your electronic signature to be valid and binding upon you to the same force and effect as a handwritten signature, and 3) you may still be required to provide a traditional signature at a later date.

  11. Who is the legal owner of the property? (Include all owners of an interest in the property and describe their interest.)

  12. When was the property acquired?

  13. How was the property acquired?

  14. Provide a copy of the deed and a copy of the property record card (if available).

  15. Provide a picture of the property and buildings: “Exterior and Interior”

  16. 4.a

    Has this organization previously been granted any tax exemption by the Commonwealth of Kentucky?

  17. 4.b

    Has this organization previously been granted any tax exemption under Section 501 of the Internal Revenue Code?

  18. 5.

    Attach a statement detailing compensation, if any, to the following organization members:

  19. List the names and salaries of any family members serving in any capacity in the organization.

  20. List types of employees performing activities of the organization and their qualifications. Indicate which, if any, of these persons receive compensation for their activities.

  21. 8.

    Is any course of instruction offered on the property?

  22. Is it open to the public?

  23. Is there any charge or fee required for attendance?

  24. Attach a resume of past activities in which the organization has participated in, present activities and future plans of the organization.

  25. Describe the current use of the property.

  26. 11.

    Does or will this organization limit its benefits, services or products to specific classes of persons?

  27. 12.

    Does the organization require the receipient's or will they be required to pay a fee or other charge for the organization benefits, services or products?

  28. 13.

    Does the property produce income?

  29. 14.

    Does the organization operate a commercial establishment?

  30. 15.

    Is this organization financially supported, operated or controlled by any other organization?

  31. Describe the applicant organization’s fund-raising program and explain to what extent it has been put into effect.

  32. List all grants received during taxable years the organization has been in existence. (Show name of contributor, date, amount of grant and brief description of the nature of the grant.)

  33. Attach detailed financial statements, including both balance sheets and income and expense statements, for the two most recent accounting periods.

  34. Attach copies of the Articles of Incorporation, bylaws and any amendments to the Articles or bylaws as well as any other information you wish to provide to help the Office of Property Valuation issue a ruling.

  35. Applicants seeking an exemption for low-income housing must provide the documents requested and answer the following questions about the parcels for which an exemption is desired.

  36. 20.

    For low-income housing applicants, provide copies of the following:

  37. 21.

    Have any tax credits been awarded or applied for? (If yes, provide the following information:)

  38. Applicants seeking an exemption as a religious organization must answer the following questions about each parcel for which an exemption is desired.

  39. List all acreage and improvements owned by the applicant for which an exemption is desired. Include the number of acres for land and a general description of all improvements.

  40. If multiple parcels, give a complete description of how each parcel in question 22 is being used. Examples of uses to note include: religious worship services, minister occupied parsonage, held for future development, parking, fellowship hall, leased to another entity, etc.

  41. 24a.

    If any of the property described in question 22 is a separate parking lot or garage, is the lot or garage rented out during the week?

  42. 24b.

    Is the lot or garage essential for members to attend worship services?

  43. CONSTITUTION OF KENTUCKY REVENUE AND TAXATION

    §170. Property exempt from taxation—Cities may exempt factories for five years.—There shall be exempted from taxation public property used for public purposes; places of burial not held for private or corporate profit, real property owned and occupied by, and personal property both tangible and intangible owned by, institutions of religion; institutions of purely public charity, and institutions of education not used or employed for gain by any person or corporation, and the income of which is devoted solely to the cause of education, public libraries, their endowments, and the income of such property as is used exclusively for their maintenance; household goods of a person used in his home; crops grown in the year in which the assessment is made, and in the hands of the producer; and real property maintained as the permanent residence of the owner, who is sixty-five years of age or older, or is classified as totally disabled under a program authorized or administered by an agency of the United States government or by any retirement system either within or without the Commonwealth of Kentucky, provided the property owner received disability payments pursuant to such disability classification, has maintained such disability classification for the entirety of the particular taxation period, and has filed with the appropriate local assessor by December 31 of the taxation period, on forms provided therefor, a signed statement indicating continuing disability as provided herein made under penalty of perjury, up to the assessed valuation of sixty-five hundred dollars on said residence and contiguous real property, except for assessment for special benefits. The real property may be held by legal or equitable title, by the entireties, jointly, in common, as a condominium, or indirectly by the stock ownership or membership representing the owner’s or member’s proprietary interest in a corporation owning a fee or a leasehold initially, in excess of ninety-eight years. The exemptions shall apply only to the value of the real property assessable to the owner or, in case of ownership through stock or membership in a corporation, the value of the proportion which his interest in the corporation bears to the assessed value of the property. The general assembly may authorize any incorporated city or town to exempt manufacturing establishments from municipal taxation, for a period not exceeding five years, as an inducement to their location. Notwithstanding the provisions of Sections 3, 172, and 174 of this Constitution to the contrary, the General Assembly may provide by law an exemption for all or any portion of the property tax for any class of personal property. (Amendment, proposed Acts 1954, ch.111, §1, approved November, 1955; amendment, proposed Acts 1970, ch.186, §1, approved November, 1971; amendment, proposed Acts 1974, ch.105, §1, approved November, 1975; amendment, proposed Acts 1980, ch.113, §1, approved November, 1981; amendment, proposed Acts 1990, ch.151, §1, approved November, 1990; amendment, proposed Acts 1998, ch. 227, §1, ratified November, 1998.)

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