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Bill > SB57
WV SB57
WV SB57Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes
summary
Introduced
01/14/2026
01/14/2026
In Committee
01/14/2026
01/14/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
A BILL to amend and reenact §11-3-9 of the Code of West Virginia, 1931, as amended, relating to property exempt from taxation; and exempting 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 proposes to amend West Virginia law to exempt property used for divine worship from ad valorem property tax, which is a tax based on the assessed value of property. Specifically, it expands this exemption to include parts of these properties that are also used for educational and other charitable purposes, ensuring that religious institutions can utilize their facilities for a broader range of community support activities without incurring property taxes. The bill clarifies that this exemption covers educational activities, non-profit community support activities, and situations where a portion of the property is used for worship and the remainder for educational, literary, scientific, or charitable endeavors.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
To Finance (on 01/14/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=57&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Tax & Revenue Department, WV State | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=941292544 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb57%20intr.htm&yr=2026&sesstype=RS&i=57 |
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