West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-03 - Exemption Of property from ad valorem property taxation
Section 110-3-12 - Places Of Divine Worship

Universal Citation: 110 WV Code of State Rules 110-3-12

Current through Register Vol. XLI, No. 38, September 20, 2024

12.1. Section '11-3-9 of the West Virginia Code exempts from ad valorem property tax only that property which is used exclusively for divine worship. Property will not be exempt from ad valorem property tax as "property used exclusively for divine worship" if it is used for any other purpose.

12.2. The term "divine worship" as used in these regulations, shall include the following:

12.2.1. Religious services, e.g., regular periodical worship, weddings, funerals.

12.2.2. Educational activities in furtherance of religious knowledge, e.g., Sunday school or Hebrew school classes.

12.2.3. Meetings in furtherance of the religious activities of the religion, sect, denomination or society, e.g., a meeting to decide on a new minister or choir practice.

12.2.4. Any other activity, the sole purpose of which is the furtherance of the religious activities of the religion, sect, denomination or society.

12.3. The term "divine worship," as used in these regulations, shall not include the following:

12.3.1. Activities designed to raise funds, either for the religion, sect, denomination or society, or for an organization associated therewith, e.g., a ladies club rummage sale or a teen club car wash.

12.3.2. Meetings which are not for the sole purpose of furthering the religious activities of the religion, sect, denomination or society, e.g., an organizational meeting of a church league basketball team.

12.3.3. Educational activities not solely in furtherance of religious activities, e.g., church organized driver's education classes.

12.3.4. All other activities, the purposes of which are not solely the furtherance of religious activities.

12.4. Use of property for religious purposes may be, and typically is, a charitable use.

12.5. Property not used exclusively for divine worship will not qualify for exemption under this Section. However, such property may still be exempt if the other activities are such as to qualify under Section 19 of these regulations.

12.5.1. Where a portion of the property is used exclusively for divine worship and the remainder of the property is used for other purposes which are primary and immediate, and are educational, literary, scientific or charitable in nature, the property will be exempt under W. Va. Code '1-3-9. Example: A church which has the sanctuary on the first floor and a multi-use basement. The fact that the church holds weekly bingo games under the authority of W. Va. Code '47-20-1 et seq. will not destroy the exemption because:
(1) only charitable bingo is legally authorized;

(2) only charitable or public service organizations may hold a bingo license; and

(3) the net proceeds from charitable bingo may only be used for charitable or public service purposes.

12.5.2. Where a portion of the property is used for divine worship and the remainder is not being used primarily and immediately for purposes which may be classified as exempt purposes under W. Va. Code '11-3-8, the property is fully and completely taxable like any other taxable property. Example: A church has its sanctuary on the first floor of the structure and a basement immediately below the sanctuary. As a result of the location and construction of the structure, a portion of the basement is used as a neighborhood coffee shop where food is sold. Due to the fact that the sale of food on a continuing basis and in an on-going business environment is not an exempt purpose, the entire structure is subject to property taxation.

12.6. The trustees of a church, parish or congregation may only own four (4) acres of land in a municipality and sixty (60) acres in a rural area. See W. Va. Code '35-1-8. Only that portion of the property used exclusively for purposes of divine worship shall be exempt under this Section. This exemption is applicable to the structure used for divine worship with any parking area for vehicles. This may not necessarily include the entire four (4) or sixty (60) acres, and nothing herein shall be construed to sanction split-listings. If a portion of a tract of church property is not used for divine worship, it is necessary for the trustees of the church to apply to the county commission of the county wherein the property is situate for the property to be divided in order that the property not used for the exempt purposes will be taxed according to its use. See W. Va. Code '11-4-18. If a church holds title to property in excess of that authorized by W. Va. Code '35-1-8, such title is voidable and only the State may attack such excess holdings.

12.7. Property, a portion of which is used exclusively for divine worship and a portion of which is used for other purposes, is not in total used exclusively for divine worship. In order for that portion used exclusively for divine worship to be exempt from ad valorem property taxation, the owner thereof may by application request the county commission to divide such portion from the remainder of the property: Provided, That the division requested is one which the owner would make for the separate conveyance of portions of the property and in no case may a single structure be divided. See W. Va. Code '11-4-18. The use of the remaining property will determine its classification.

12.8. Property which while owned by a church is used for non-religious purposes during the week is not exempt. For example, if a church leases or rents for private use parking spots on the church's parking lot during the week, the church would lose the exemption which otherwise would be available if the parking lot was only used by worshippers attending church services.

12.9. Even though W. Va. Code '35-1-8 restricts the quantity of property which a church may hold, title to property in excess of the stated amounts is not void but is only voidable until the time the State may attach and take the title.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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