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.
This application is to be used by organizations, other than institutions of religion seeking a property tax exemption pursuant to Section 170 of the Kentucky Constitution.
Nonprofit organizations seeking property tax exemption pursuant to Section 170 of the Kentucky Constitution must complete the 62A023 application.
To apply, complete the application, then fax, mail or email the form(s) to the Lee County PVA Office at the following address:
Lee County PVA
256 Main Street
Courthouse Room #10
PO Box 1008
Beattyville, KY 41311
Email - LeeCoPVA@mikrotec.com
Fax - 606-464-4102