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
  • 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.

Please contact te PVA office for further details.