W. Va. Code R. § 110-3-13

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-3-13 - Parsonages, Household Goods And Furniture

13.1. Parsonages, and the household goods and furniture pertaining thereto, are exempt from ad valorem property taxation.

13.2. In order to qualify for exemption from ad valorem property tax, the parsonage must be owned by the trustees of the church, and must be used as a place of residence by the pastor, priest, bishop, minister, clergyman or other similar leader of the said church.

13.3. In order to qualify for exemption from ad valorem property tax the parsonage must be available to a new pastor upon the termination of the services of the old pastor. Thus, the benefit is to the church, not the individual pastor.

13.4. The household goods must be owned by the church and not by the pastor in order to be exempt under this Section. However, household goods owned by the resident of the parsonage would otherwise be exempt under W. Va. Const. Art. X, '1a and W. Va. Code '11-3-9.

13.5. A church, parish or congregation may only own four (4) acres of land in a municipality and sixty (60) acres in a rural area. See W. Va. Code '35-1-8. Only that portion of property used as a parsonage is exempt under this section from taxation. This will not necessarily include the entire four (4) or sixty (60) acres, and nothing herein shall be construed to sanction split-listings.

13.6. Unless there is a position of Assistant Pastor, or a position similarly titled, and the position is regularly occupied by a qualified person, a church shall be allowed only one (1) exemption for a parsonage.

W. Va. Code R. § 110-3-13