Ky. Const. art. I, § 170 — Article I / Section 170
Ky. Const. § 170
Status: in_force

Section 170   Property exempt from taxation -- Cities may exempt factories for five 
years. 
 
There shall be exempt from taxation public property used for public purposes; 
places of burial not held for private or corporate profit; real property owned and occupied 
by, and personal property both tangible and intangible owned by, institutions of religion; 
institutions of purely public charity, and institutions of education not used or employed 
for gain by any person or corporation, and the income of which is devoted solely to the 
cause of education, public libraries, their endowments, and the income of such property 
as is used exclusively for their maintenance; household goods of a person used in his 
home; crops grown in the year in which the assessment is made, and in the hands of the 
producer; and real property maintained as the permanent residence of the owner, who is 
sixty-five years of age or older, or is classified as totally disabled under a program 
authorized or administered by an agency of the United States government or by any 
retirement system either within or without the Commonwealth of Kentucky, provided the 
property owner received disability payments pursuant to such disability classification, has 
maintained such disability classification for the entirety of the particular taxation period, 
and has filed with the appropriate local assessor by December 31 of the taxation period, 
on forms provided therefor, a signed statement indicating continuing disability as 
provided herein made under penalty of perjury, up to the assessed valuation of sixty-five 
hundred dollars on said residence and contiguous real property, except for assessment for 
special benefits. The real property may be held by legal or equitable title, by the entireties, 
jointly, in common, as a condominium, or indirectly by the stock ownership or 
membership representing the owner's or member's proprietary interest in a corporation 
owning a fee or a leasehold initially in excess of ninety-eight years. The exemptions shall 
apply only to the value of the real property assessable to the owner or, in case of 
ownership through stock or membership in a corporation, the value of the proportion 
which his interest in the corporation bears to the assessed value of the property. The 
General Assembly may authorize any incorporated city or town to exempt manufacturing 
establishments from municipal taxation, for a period not exceeding five years, as an 
inducement to their location. Notwithstanding the provisions of Sections 3, 172, and 174 
of this Constitution to the contrary, the General Assembly may provide by law an 
exemption for all or any portion of the property tax for any class of personal property. 
Text as Ratified on:  November 3, 1998. 
History:  1998 amendment was proposed by 1998 Ky. Acts ch. 227, sec. 1; 1990 
amendment was proposed by 1990 Ky. Acts ch. 151, sec. 1, and ratified on 
November 6, 1990; 1981 amendment was proposed by 1980 Ky. Acts ch. 113, sec. 1, 
and ratified on November 3, 1981; 1975 amendment was proposed by 1974 Ky. Acts 
ch. 105, sec. 1, and ratified on November 4, 1975; 1971 amendment was proposed by 
1970 Ky. Acts ch. 186, sec. 1, and ratified on November 2, 1971; 1955 amendment 
was proposed by 1954 Ky. Acts ch. 111, sec. 1, and ratified on November 8, 1955; 
original version was ratified on August 3, 1891, and revised on September 28, 1891.