FISCAL NOTE

Date Requested: January 12, 2022
Time Requested: 03:53 PM
Agency: Tax & Revenue Department, WV State
CBD Number: Version: Bill Number: Resolution Number:
1027 Introduced SB22
CBD Subject: Taxation


FUND(S):

General Revenue Fund, local governments

Sources of Revenue:

General Fund local property tax

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 exempt property, used exclusively for divine worship and the operation of a pre-K school, primary school, middle school, secondary school, or daycare center for children, which school or daycare center is operated by the church which owns the property or is operated by another not-for-profit organization or entity, from taxation. There would be no revenue impact or additional costs associated with this bill.  



Fiscal Note Detail


Effect of Proposal Fiscal Year
2022
Increase/Decrease
(use"-")
2023
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 revenue impact or additional costs associated with this bill.



Memorandum


The stated purpose of this bill is to exempt property, used exclusively for divine worship and the operation of a pre-K school, primary school, middle school, secondary school, or daycare center for children, which school or daycare center is operated by the church which owns the property or is operated by another not-for-profit organization or entity, from taxation. A primary concern is whether the Legislature has the authority under West Virginia Constitution Article X, Section 1, to exempt this type of property from ad valorem taxation. Other than specified exemptions provided for in the Constitution or in adopted amendments to the Constitution (e.g., Class I intangibles, freeport inventories, farm personal property), only property used for certain activities (i.e., educational, literary, scientific, religious or charitable purposes) may be exempted.



    Person submitting Fiscal Note: Mark Muchow
    Email Address: kerri.r.petry@wv.gov