 |
|
Real property exempt from taxation by the Constitution must be listed in the same manner and at the same time as taxable real property. The PVA must maintain an inventory of all exempt real property, but does not place it on the tax rolls.
Each PVA must, under the direction of the Revenue Cabinet, review annually all property listed and claimed to be exempt from taxation. All property that is not exempt shall be placed on the tax roll.
Homestead (Age and Disability) - Homestead Information
Public Property used for public purposes.
Parsonages or residences owned by a religious society and occupied by their minister as his home.
Institutions of purely public charity.
Nonprofit educational institutions.
Public libraries.
Household goods of a person used in the home.
Places of burial not held for profit.