Homer I. "Jay" Woods Jr. Boyd County PVA

Homer I. "Jay" Woods Jr. Boyd County PVAHomer I. "Jay" Woods Jr. Boyd County PVAHomer I. "Jay" Woods Jr. Boyd County PVA

Homer I. "Jay" Woods Jr. Boyd County PVA

Homer I. "Jay" Woods Jr. Boyd County PVAHomer I. "Jay" Woods Jr. Boyd County PVAHomer I. "Jay" Woods Jr. Boyd County PVA
  • Home
  • Property Search
  • General Info
    • Real Property
    • Tangibles
    • Motor Vehicles
    • Appeals
  • Exemptions
    • Homestead Exemption
    • Agricultural Exemptions
    • Church Exemptions
    • Other Property Exemptions
  • Forms
  • Useful Links
  • More
    • Home
    • Property Search
    • General Info
      • Real Property
      • Tangibles
      • Motor Vehicles
      • Appeals
    • Exemptions
      • Homestead Exemption
      • Agricultural Exemptions
      • Church Exemptions
      • Other Property Exemptions
    • Forms
    • Useful Links

  • Home
  • Property Search
  • General Info
    • Real Property
    • Tangibles
    • Motor Vehicles
    • Appeals
  • Exemptions
    • Homestead Exemption
    • Agricultural Exemptions
    • Church Exemptions
    • Other Property Exemptions
  • Forms
  • Useful Links

Other Property Exemptions

Public Charity

 In order to be recognized as a purely public charity an institution must:

  • Be non-profit and
  • Be a public charity instead of a private charity
  • The courts have defined a public charity as whatever is done or given for the relief of public burdens or for the advancement of the public good. Where the public is the beneficiary, the charity is public.

Examples:

  • American Red Cross or subsidized low-income housing project
  • Non-profit hospitals
  • Boy and Girl Scout Organizations
  • Non-profit rehabilitation services for drug and alcohol abusers or mentally challenged.

Leasehold Interest

The 1990 General Assembly amended KRS 132.195 says that when exempt real or personal property is leased to a business conducted for profit and a leasehold interest exists, that interest should be assessed to the lessee. 

Cemeteries

Section 170 of the Constitution specifies that only places of burial not held for private or corporate profit are to be exempted. Any income producing property must be placed on the tax roll even if the income generated is used to maintain the cemetery. 

When an organization requests an exemption, they will need to fill out the application provided and return it to the Property Valuation Office.

Exempt Property Application

Homer I. "Jay" Woods Jr. Boyd County PVA

Mailing Address: PO Box 434 Catlettsburg, KY 41129

(606) 739-5173

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