Budget & Taxes (Tax Incentives)

SB 57 amends West Virginia law to explicitly include property used for educational and charitable activities on land primarily for divine worship (like churches) under the existing property tax exemption. This means churches operating schools, daycare centers, or community programs on their property will now qualify for full tax exemption on that land, not just the worship space. The bill clarifies that if a portion of religious property serves educational, literary, scientific, or charitable purposes - such as a church-run school or community center - the entire property remains exempt. It directly affects religious organizations and nonprofits using their land for these combined purposes. The change refines existing law (§11-3-9) without creating new exemptions.