FISCAL NOTE
Date Requested: February 16, 2026
Time Requested: 03:38 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1988 |
Introduced |
HB4452 |
|
|---|
| CBD Subject: |
Estates and Trusts |
|---|
|
FUND(S):
General Revenue Fund, local governments
Sources of Revenue:
General Fund local property tax revenue
Legislation creates:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to remove "Mortmain" restrictions on religious organizations.
There would be no impact on State or local revenues unless there are significant increases in acquisitions of additional real estate for exclusive use in divine worship. The bill removes land restrictions for trustees of religious organization and does not change Property Tax valuation. Property used exclusively for divine worship is exempt from Property Tax.
There would be no additional administrative costs.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
0 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
There would be no impact on State or local revenues unless there are significant increases in acquisitions of additional real estate for exclusive use in divine worship. The bill removes land restrictions for trustees of religious organization and does not change Property Tax valuation. Property used exclusively for divine worship is exempt from Property Tax.
There would be no additional administrative costs.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: RADfiscal@wv.gov