PVA Seal

Darlene M. Plummer

Kenton County
Property Valuation Administrator

Nonprofit & Religious Organization Exemptions

Religious Organizations

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:

  • Minister occupied parsonages
  • Land and improvements used for church camps
  • Church meeting halls or social centers used by its members
  • Outdoor recreation areas held for use by church members

Download an Application and questionnaire for Religious Organizations.

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.

Other Nonprofit Organizations

Nonprofit organizations seeking property tax exemption pursuant to Section 170 of the Kentucky Constitution must complete the 62A023 application.

Download the Application and questionnaire for Nonprofit Organizations.

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
Attn: Exemptions
303 Court Street room 210
Covington, KY 41011

Disclaimer
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.

No warranty of any kind, implied, expressed, or statutory, including, but not limited to the warranties of non-infringement of third party rights title, merchantability, fitness for a particular purpose or freedom from computer virus, is given with respect to the contents of this website or its links to other Internet resources.

Reference in this site to any specific governmental/commercial product, process, or service, or the use of any trade, firm or governmental/corporation name is for the information and convenience of the public, and does not constitute endorsement, recommendation, or favoring by the Kenton County Property Valuation Administrator.

What's happening in the PVA office?

2016 digital aerial photographs
have arrived this spring!

Ascent  Ascent

Aerial “oblique” photograph of the Ascent (left).
Aerial “ortho” photograph (right) located in downtown Covington.
2016 Aerial imagery provided by
Pictometry.

We're here to serve you!

Covington Office
303 Court Street, Room 210
Covington, Kentucky 41011-1638
(859) 392-1750
(859) 392-1770  (Fax)
Driving directions

Monday through Friday:
8:15 A.M. - 4:15 P.M.

Independence Office
5272 Madison Pk.
Independence, KY 41051-7944
(859) 392-1678
(859) 392-1681 (Fax)
Driving directions

Mon,Tue,Thur,Fri: 8:00 A.M. - 4:00 P.M.
Wednesday:        10:00 A.M. - 6:00 P.M.

Mailing Address/Email Address
303 Court Street, Room 210
Covington, Kentucky 41011-1638

info.kentonpva@kentoncounty.org

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