This bill amends West Virginia's Code regarding property tax exemptions for properties used for divine worship. The significant change is the elimination of the requirement that these properties be used exclusively for divine worship. Instead, properties that also engage in educational and instructional activities for students from preschool through twelfth grade can qualify for tax exemptions, as long as these activities align with the doctrines of the property owner or tenant and are non-profit. Additionally, the bill clarifies that a church's reimbursement for certain operational expenses will not impact its exemption status.

The legislation also introduces a new section detailing how nonprofit organizations can retain their tax-exempt status while generating revenue from their properties. It imposes a fee of one and one-quarter percent on gross revenues from specific activities, such as lodging and retail, while exempting certain educational and charitable activities from this fee. The collected fees will support various funds, including the Tourism Promotion Fund and local sheriffs, to aid educational programs and alleviate potential impacts on local businesses. Furthermore, the bill mandates a comprehensive report by January 1, 2020, assessing the economic implications of the tax exemption and associated fees, including their effects on local competition and costs incurred by the county.

Statutes affected:
Introduced Version: 11-3-9