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