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 110-3-26 - Homes For Children Or For The Aged, Friendless, Or Infirm, Not Conducted For Private Profit

26.1. A home for children or for the aged, friendless, or infirm not conducted for private profit is exempt from ad valorem property taxation if such home is for charitable purposes in accordance with Section 19 of these regulations, or an educational institution in accordance with Section 16 of these regulations or is exempt state, county or municipal property or property of the United States or otherwise exempt public property in accordance with these regulations.

26.2. A home for the aged will not qualify for this exemption if in order to gain admittance a person must deposit a substantial amount of money which can be equated to the prepayment of rent, must pay an application fee, must pay a damage deposit or must agree to pay a room charge unless the charge is substantially less than market value and the difference is not subsidized through a government program. It is necessary that the exempt activity meet the constitutional requirement of charitable use.