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 110-3-22 - Property Belonging To Benevolent Associations, Not Conducted For Private Profit
Current through Register Vol. XLI, No. 38, September 20, 2024
22.1. All property which belongs to a fraternal, benevolent, or relief society, or association and which is not used for private profit is exempt from ad valorem property taxes. Therefore, a lodge or meeting hall which is actually used a greater percentage of the time as a place for socializing, dancing, etc., is not being used for charitable purposes.
22.2. Exemptions from ad valorem property taxation in favor of clubhouses, halls, lodges, and similar properties of fraternal, benevolent, or relief societies, or associations shall be extended only where such property is primarily and immediately used for charitable purposes.
22.3. Use of the property of a fraternal, benevolent, or relief society, or association is not exempt if the primary use of the property is for social purposes for the enjoyment of its members or others, rather than for charitable purposes.
22.4. Licensed fraternal benefit societies authorized under Section 33-23-1 et seq. of the W. Va. Code are addressed in Section 35.39 of these regulations.
