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 110-3-4 - Statutory Exemptions From AdValorem Property Taxes

Universal Citation: 110 WV Code of State Rules 110-3-4

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

4.1. Exemptions provided by W. Va. Code '11-3-9. Section '11-3-9 of the West Virginia Code exempts specific property from ad valorem property taxation, pursuant to the grant of authority in W. Va. Const. Art. X, '1. It therefore is necessary that each exemption provided in W. Va. Code '11-3-9 be authorized by the West Virginia Constitution. This list of exemptions includes the following property:

4.1.1. Property belonging to the United States, other than property permitted by the United States to be taxed under state law.

4.1.2. Property belonging exclusively to the State of West Virginia.

4.1.3. Property belonging exclusively to any county, district, city, village or town of the State of West Virginia, and used for public purposes.

4.1.4. Property located in this State belonging to any city, town, village, county or any other political subdivision of another state, and used for public purposes.

4.1.5. Property used exclusively for divine worship.

4.1.6. Parsonages, and the household goods and furniture pertaining thereto.

4.1.7. Mortgages, bonds and other evidences of indebtedness in the hands of bona fide owners and holders and issued and sold by churches and religious societies for the purpose of securing money to be used in the erection of church buildings used exclusively for divine worship, or for the purpose of paying indebtedness thereon.

4.1.8. Cemeteries.

4.1.9. Property belonging to or held in trust for, colleges, seminaries, academies and free schools, if used for educational, literary or scientific purposes, including books, apparatus, annuities and furniture.

4.1.10. Property belonging to, or held in trust for, colleges or universities located in West Virginia, or any public or private nonprofit foundation or corporation which receives contributions exclusively for such college or university, if the property or dividends, interest, rents or royalties derived therefrom are used or devoted to educational purposes of such college or university .

4.1.11. Public and family libraries.

4.1.12. Property used for charitable purposes, and not held or leased out for profit.

4.1.13. Property used for the public purposes of distributing water or providing sewer services by a duly chartered nonprofit corporation when such property is not held, leased out, or used for profit.

4.1.14. Property used for area economic development purposes by nonprofit corporations when such property is not leased or held out for profit.

4.1.15. All real estate not exceeding one half acre in extent, and the buildings thereon, used exclusively by any college or university society as a literary hall, or as a dormitory or club room, if not leased or otherwise used with a view to profit.

4.1.16. All property of benevolent associations, not conducted for private profit.

4.1.17. Property belonging to any public institution for the education of the deaf, dumb or blind.

4.1.18. Property belonging to any hospital not held or leased out for profit.

4.1.19. House or refuge, lunatic or orphan asylum.

4.1.20. Homes for children or for the aged, friendless or infirm, not conducted for private profit.

4.1.21. Fire engines and implements for extinguishing fires, and property used exclusively for the safekeeping thereof, and for the meeting of fire companies.

4.1.22. All property on hand to be used in the subsistence of livestock on hand at the commencement of the assessment year.

4.1.23. Household goods to the value of two hundred dollars ($200.00), whether or not used for profit.

4.1.24. Bank deposits and money.

4.1.25. Household goods, when not held or used for profit.

4.1.26. Personal effects when not held or used for profit.

4.1.27. Dead victuals laid away for family use.

4.1.28. Any other property or security exempted by any other provision of state or federal law.

4.2. Limitations on exemptions. The exemptions listed in subsection (a) of this Section are subject to three limitations:

4.2.1. No property shall be exempt from taxation if it was purchased or procured for the purpose of evading ad valorem property taxes. W. Va. Code '11-3-9.

4.2.2. The language of W. Va. Code '11-3-9 shall not be construed to exempt from taxation any property owned by or held in trust for, educational, literary, scientific, religious or other charitable corporations or organizations, including any public or private nonprofit foundation or corporation existing for the support of any college or university located in West Virginia, unless such property, or the dividends, interest, rents or royalties derived therefrom, is used primarily and immediately for the purposes of such corporations or organizations.

4.2.3. Exemption shall be allowed only in conformity with these regulations which are issued to provide assessors with guidelines to ensure uniform assessment practices statewide to effect the intent of W. Va. Code '11-3-9.

4.3. Split-listing of property.

4.3.1. Split-listing of property, as authorized by W. Va. Code '11-4-2 and '11-4-3, is only applicable in those instances where property is partially used by the owner thereof exclusively for residential purposes and partially used for exempt purposes.

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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