Government and Educational Exemptions

To qualify under this classification an institution must be non-profit, have its funds used exclusively for education, and be located within Kentucky. The Court of Appeals has defined an institution of education as a place where systematic instruction in any and all useful branches of learning is given by methods common in schools and institutions of learning. The exemption extends to any income producing property owned by the institution provided the income is used to further its educational programs.

Organizations request an application from the PVA office.