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Introduced Version House Bill 3176 History

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hb3176 intr
H. B. 3176


(By Mr. Speaker, Mr. Kiss and Delegate Morgan)
[Introduced
March 23, 2005 ; referred to the
Committee on Finance.]




A BILL to amend and reenact §11-3-9 of the Code of West Virginia, 1931, as amended, relating to clarifying the exemption for property used by not for profit, tax exempt communities from property taxes.

Be it enacted by the Legislature of West Virginia:
That §11-3-9 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-9. Property exempt from taxation.
(a) All property, real and personal, described in this subsection, and to the extent herein limited, is exempt from taxation:
(1) Property belonging to the United States, other than property permitted by the United States to be taxed under state law;
(2) Property belonging exclusively to the state;
(3) Property belonging exclusively to any county, district, city, village or town in this state, and used for public purposes;
(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;
(5) Property used exclusively for divine worship;
(6) Parsonages and the household goods and furniture pertaining thereto;
(7) Mortgages, bonds and other evidence of indebtedness in the hands of bona fide owners and holders hereafter issued and sold by churches and religious societies for the purposes 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;
(8) Cemeteries;
(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;
(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;
(11) Public and family libraries;
(12) Property used for charitable purposes, and not held or leased out for profit;
(13) Property used for the public purposes of distributing water or natural gas, or providing sewer service by a duly chartered nonprofit corporation when such property is not held, leased out or used for profit;
(14) Property used for area economic development purposes by nonprofit corporations when such property is not leased out for profit;
(15) All real estate not exceeding one acre in extent, and the buildings thereon, used exclusively by any college or university society as a literary hall, or as a dormitory or clubroom, if not used with a view to profit, including, but not limited to, property owned by a fraternity or sorority organization affiliated with a university or college, or property owned by a nonprofit housing corporation or similar entity on behalf of a fraternity or sorority organization affiliated with a university or college, when the property is used as residential accommodations, or as a dormitory for members of the organization;
(16) All property belonging to benevolent associations, not conducted for private profit;
(17) Property belonging to any public institution for the education of the deaf, dumb or blind, or any hospital not held or leased out for profit;
(18) Houses of refuge and lunatic mental health facilities or orphan asylums orphanages;
(19) Homes for children or for the aged, friendless or infirm, not conducted for private profit,
including a continuing care retirement community which is owned or leased by a corporation or other organization exempt from federal income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, is used in a manner consistent with the charitable purpose for which owner or lessee received its federal tax exemption and the income from which does not constitute "unrelated business taxable income" as that term is defined in Section 512 of the Internal Revenue Code of 1986. For purposes of this subsection, a "continuing care retirement community" is a facility at which one or more service and housing packages, such as independent living, assisted living or skilled nursing care, are provided to its elderly residents in exchange for the payment of an entrance fee or deposit, or payment of periodic charges or both;
(20) Fire engines and implements for extinguishing fires, and property used exclusively for the safekeeping thereof, and for the meeting of fire companies;
(21) All property on hand to be used in the subsistence of livestock on hand at the commencement of the assessment year;
(22) Household goods to the value of two hundred dollars, whether or not held or used for profit;
(23) Bank deposits and money;
(24) Household goods, which for purposes of this section means only personal property and household goods commonly found within the house and items used to care for the house and its surrounding property, when not held or used for profit;
(25) Personal effects, which for purposes of this section means only articles and items of personal property commonly worn on or about the human body, or carried by a person and normally thought to be associated with the person when not held or used for profit;
(26) Dead victuals laid away for family use; and
(27) Any other property or security exempted by any other provision of law.
(b) Notwithstanding the provisions of subsection (a) of this section, no property is exempt from taxation which has been purchased or procured for the purpose of evading taxation, whether temporarily holding the same over the first day of the assessment year or otherwise.
(c) Real property which is exempt from taxation by subsection (a) of this section shall be entered upon the assessor's books, together with the true and actual value thereof, but no taxes may be levied upon the property or extended upon the assessor's books.
(d) Notwithstanding any other provisions of this section, this section does not 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 the corporations or organizations.
(e) The Tax Commissioner shall, by issuance of rules, provide each assessor with guidelines to ensure uniform assessment practices statewide to effect the intent of this section.
(f) In as much as there is litigation pending regarding application of this section to property held by fraternities and sororities, amendments to this section enacted in the year one thousand nine hundred ninety-eight shall apply to all cases and controversies pending on the date of such enactment.
(g) Inasmuch as there is litigation pending regarding ad valorem taxation of homes for the aged, independent living retirement communities and assisted living retirement communities, the amendments to this section enacted in the year two thousand five shall apply to all cases and controversies pending on the date of enactment.


NOTE: The purpose of this bill is to clarify the exemption for property used by not for profit, tax exempt corporations operating homes for the aged or continuing care retirement communities from property tax.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
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