Skip to content

Franklin County PVA

313 West Main Street, Room 209
| Frankfort, KY 40601
| Phone: 502-875-8780 | Fax: 502-226-5495
| Office Hours: M–F 8:00 a.m – 4:30 p.m.
  • Home
  • PVA Duties
  • About Us
  • General Information
    • Real Property
    • Appeals Process
    • Tangible Property
    • Motor Vehicles
  • Exemptions
    • Government / Educational Exemptions
    • Homestead Exemptions
    • Church / Non-Profit Exemptions
    • Other Property Exemptions
    • Age/Disability Exemption
    • Agricultural Exemption
  • Tax Lingo
  • Local Links
  • Address Change
  • Site Search Form Control

Quick Links

  • Beacon Icon Property Search
  • Calculator Icon Tax Estimator
  • Download Icon Downloadable Forms
  • Question-mark Icon FAQs

Government / Educational Exemptions

Government-Owned Property

Property that is both publicly owned and used for a public purpose is exempt from property taxation under the constitution. The property must meet both requirements before an exemption can be granted.

Examples:

  • Municipal Buildings
  • Water treatment plants
  • Courthouses


Educational Institutions

To qualify for a property tax exemption 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 education exemption extends to any income producing property that may be owned by the institution provided the income is used to further its educational programs.

When an organization requests an exemption they need to request an application from the Property Valuation Office under Downloadable Forms in Quick Links

Developed by The Schneider Corporation Logo
313 West Main Street, Room 209
| Frankfort, KY 40601
| Phone: 502-875-8780 | Fax: 502-226-5495
| Office Hours: M–F 8:00 a.m – 4:30 p.m.