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WV SB96

WV SB96
Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes


summary

Introduced
02/12/2025
In Committee
02/12/2025
Crossed Over
Passed
Dead
04/12/2025

Introduced Session

2025 Regular Session

Bill Summary

The purpose of this bill is to exempt from ad valorem property tax all property used for divine worship, including parts of those properties that are used for educational and other charitable purposes.

AI Summary

This bill modifies the existing property tax exemption law for properties used for divine worship, expanding the scope of tax-exempt status. Previously, only property used exclusively for divine worship was exempt, but now the bill allows tax exemptions for properties used for divine worship that also include educational activities, community support activities, and other non-profit purposes. Specifically, the bill creates three key provisions for tax exemption: (A) properties with educational activities, (B) properties supporting the community through non-profit activities, and (C) properties where only a portion is used for divine worship, with the remainder dedicated to educational, literary, scientific, or charitable purposes. The bill aims to provide more flexibility in how religious properties can be used while still maintaining their tax-exempt status. Ad valorem property tax, which is a tax based on the assessed value of real estate, will not apply to properties meeting these expanded criteria. This change could benefit religious organizations by allowing them more versatility in how they use their property while preserving their tax advantages, potentially supporting broader community and educational initiatives alongside traditional worship functions.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

To Finance (on 02/12/2025)

bill text


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