SB 57
Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes
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- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill proposes to exempt property used for divine worship, including associated educational and charitable purposes, from West Virginia’s ad valorem property tax. Specifically, it amends the state’s code to include properties used for religious activities, schools, and charitable organizations within the list of properties exempt from taxation. The bill also introduces a fee for nonprofit youth organizations that utilize property exempt under this provision, with the revenue generated being distributed to the Tourism Promotion Fund and local sheriffs for STEAM programs.
Key provisions
- Exempts property used for divine worship, including parts used for education and charitable purposes, from ad valorem property taxes.
- Establishes a one-quarter percent fee on gross revenues generated by certain nonprofit youth organizations utilizing property exempt under this bill.
- Directs revenue from the fee to the Tourism Promotion Fund and local sheriffs for STEAM programs.
- Specifies how revenue from the fee should be distributed among counties.
- Requires counties to report on the economic impact of the tax exemption and associated fee.
- Mandates a study by West Virginia University and Marshall University to assess the economic impact.
- Addresses litigation regarding the application of the exemption to fraternities and sororities.
- Defines ‘meeting’ for purposes of the fee calculation.
Who is affected
- Religious organizations
- Educational institutions (schools, daycare centers, church camps)
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