Church Exemptions

The amendment approved by Kentucky voters in November 1990: “Real property owned and occupied by, and personal property both tangible and intangible owned by institutions of religion.”

Examples:

• Houses of regularly scheduled worship services.
• Land and improvements used for church camps.
• Buildings used for meetings and social events aimed primarily at church members.
• Outdoor recreational areas for church members.
• Parking lots or garages essential for attending worship services, even if rented out during the week.

The amendment allows an exemption for all personal property owned by a church, including motor vehicles, equipment and investments held in the church’s name. The key issue is the use of the property. Organizations request an application from the PVA office.