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 110-3-6 - Tax Commissioner's Ruling
Universal Citation: 110 WV Code of State Rules 110-3-6
Current through Register Vol. XLI, No. 38, September 20, 2024
6.1. Information provided by the assessor. The assessor must furnish the following information to the State Tax Commissioner.
6.1.1. The legal description of
the property as it is listed in the land books.
6.1.2. A written statement setting forth his
reasons why the taxpayer's claim was denied. The reason of the assessor must be
particular, e.g., "the property is used for the sale of merchandise," not
general; e.g., "the property is not used for charitable purposes."
6.1.3. A statement of all uses of the
property of which he is aware. This list of uses shall include all sporadic,
temporary, seasonal or part-time uses; any use which involves only a part of
the property; and any use by an individual, corporation, association or entity
that is not the owner of record.
6.1.4. All information furnished by the
assessor must be in the form of an affidavit. W. Va. Code '11-3-24a.
Any information not sworn to will be presumed to be false unless substantiated
by the taxpayer.
6.2. Information provided by the taxpayer. The taxpayer must furnish the following information to the State Tax Commissioner.
6.2.1. A description of the property which is
the subject to the ruling.
6.2.2.
The reason why the taxpayer believes the property to be exempt from taxation or
erroneously classified. This shall include the particular statutory
exemption(s) enumerated in W. Va. Code '11-3-9.
a statement such as "religious use" is not sufficient. The statutory exemption
must be set forth with particularity, e.g., "property used exclusively for
divine worship." See W. Va. Code '11-3-9.
6.2.3. A statement of all uses of the
property. This statement shall include any use that is temporary, seasonal,
sporadic or part-time; any use that involves only part of the property; and any
use by an individual, corporation, association or entity that is not the owner
of record.
6.2.3.1. When any use is not a
full-time use of the property, the taxpayer must state how often the property
is put to that particular use, and must state the method used to determine how
that portion of the use was determined.
6.2.3.2. When part of the property is put to
one use and part is put to another use, the taxpayer must state what part of
the property is put to each use, and must provide the area of the property that
is put to each use.
6.2.3.3. When
two different individuals, corporations, associations or entities use the
property, the taxpayer must state the use to which each is putting the
property. The taxpayer must also state what interest each has in the property,
i.e., life estate, leasehold, etc.
6.2.4. The taxpayer must provide a copy of
the written statement which was filed with the assessor.
6.2.5. All information filed by the taxpayer
must be in affidavit form, or incorporated by reference into the affidavit and
shall have attached thereto the form provided by the Tax Commissioner, such
form being completed in full by the taxpayer. W. Va. Code '11-3-24a.
Any information not sworn to will be presumed to be false unless substantiated
by the assessor.
6.2.6. The Tax
Commissioner if he deems it pertinent, may request additional information in
order to render an appropriate determination. For example, in order to
determine whether a home for the elderly or handicapped qualified for
exemption, the following information should be provided.
6.2.6.1. A copy of the articles of
incorporation of the corporation which owns the property and, if different from
the owner the same documents from the corporation which operates and manages
the property, including any amendments or proposed amendments
thereto.
6.2.6.2. A copy of the
bylaws of said corporation(s), including any amendments or proposed amendments
thereto.
6.2.6.3. A statement
evidencing the nonprofit corporation's ties to the community and support from
local community groups.
6.2.6.4. A
statement as to whether any officer or director does or will receive any
compensation from the nonprofit corporation for his or her services. If
compensation is or will be received, describe the amount and the basis
thereof.
6.2.6.5. A statement as to
whether any officer or director has any financial interest in any contract with
the nonprofit corporation, or in any firm or corporation which has a contract
with the nonprofit corporation. If such exists, it must be fully
described.
6.2.6.6. As statement as
to when the property was placed in use, the status of the property and the
number, if any, of residents as of July 1 of the year during which application
for exemption was submitted. Additionally, what will be the total number or
residents in the property?
6.2.6.7.
Copies of balance sheets and statements of income and expense for each of the
last three (3) fiscal years that the nonprofit corporation has been in
existence.
6.2.6.8. Copies of
balance sheets and statements of income and expense for each of the last three
(3) fiscal years, for the parcel(s) or item(s) from which exemption from ad
valorem property taxes is requested.
6.2.6.9. A narrative description of how
construction and operation of the facility is financed, including for example:
(a) whether a federal loan was obtained under
12 U.S.C. '1701;
(b) the source of
start-up funds; and
(c) who will
pay for operating deficits.
6.2.6.10. A narrative describing the
facilities, including:
(a) number and types
of structures;
(b) number of
stories;
(c) number of units by
size (number of bedrooms);
(d)
special amenities or features of the units;
(e) number of units with such features;
(f) dining rooms;
(g) health and physical therapy facilities;
(h) community rooms or buildings;
(i) recreational
facilities;
(j) workshops;
and
(k) any other essential service
facility.
6.2.6.11. Does
the project provide any services to the occupants such as health care,
continuing education, welfare information, recreational, homemaker, and
counseling services, referral services, and transportation? If yes, please
describe each service and indicate whether or not a charge is made for the
service, whether it be separately stated or included in the monthly rental
charge to the occupants. Additionally, if a charge is made, how is it
determined; i.e., on a profit basis, to recover cost or at less than cost, and
whether the charge is based on providing the service at the lowest feasible
cost to the occupants.
6.2.6.12. A
narrative description of the occupancy of the facility (elderly and/or
handicapped, including physically handicapped or developmentally disabled,
i.e., mentally retarded, cerebral palsy, or epilepsy).
6.2.6.13. What are the criteria, if any,
which an eligible tenant must meet?
6.2.6.14. Are the apartments furnished or
unfurnished?
6.2.6.15. What is the
monthly rental charge for the different apartments? How is it determined and
how does it compare to rental charges for similar public apartments in the
surrounding community?
6.2.6.16.
The number of units for which Section 8 Housing Assistance Payments are made by
the Federal government, and the number of units for which no such assistance is
received.
6.2.6.17. Do residents
separately pay for electricity, cable television, telephone or other
utilities?
6.2.6.18. Will any
residents be accepted without paying rent and, if so, how many and what are the
distinguishing criteria?
6.2.6.19.
Will residents be evicted if they are unable to pay their monthly rental or pay
for services?
6.2.6.20. Is any
portion of the facility leased to another for use in business? If yes, then
describe the portion so leased, the annual rental and identify the
lessee.
6.3. Information submission date. All information should be mailed in such a manner so as to allow the Tax Commissioner sufficient time to provide a ruling. It is recommended that all information be mailed to the Tax Commissioner by January 31 of the assessment year.
6.4. Tax Commissioner ruling issuance date. The Tax Commissioner shall issue his ruling on or before February 28 of the assessment year. W. Va. Code '11-3-24a.
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