Statutes > Kentucky Statutes > CHAPTER 132 LEVY AND ASSESSMENT OF PROPERTY TAXES > 132.192 Property tax exemption reciprocity.

132.192 Property tax exemption reciprocity.

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Page 1 of 1 132.192 Property tax exemption reciprocity. All real and personal property owned by another state or a political subdivision of another <br>state that is used exclusively for public purposes shall be exempt from taxation under this <br>chapter if a comparable exemption is provided in that state or political subdivision for <br>property owned by the Commonwealth of Kentucky or its political subdivisions. Effective: March 20, 2005 <br>History: Created 2005 Ky. Acts ch. 173, Pt. XXIII, sec 1, effective March 20, 2005.