SB57

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

Introduced·1/14/26
Intr Text

Exempts property used for divine worship, educational, and charitable purposes from ad valorem property tax in West Virginia.

West Virginia Senate Bill 57 proposes to amend the state's tax code to exempt from ad valorem property tax all property used for divine worship, educational, and charitable purposes. This includes properties used for educational activities, other community support activities, and properties where a portion is used for divine worship and the remainder for educational, literary, scientific, or charitable purposes. The bill also outlines specific exemptions and conditions, such as the exclusion of properties used for profit or unrelated business taxable income.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 14

Senate

Filed for introduction

Jan 14

Senate

To Finance

Jan 14

Senate

Introduced in Senate