Protecting Religious Homeschooling Act

HB 2452 amends West Virginia's property tax code to explicitly include educational activities conducted on religious property under an existing tax exemption. The bill expands the current exemption for property used for "divine worship" to cover all non-profit educational activities (preschool through 12th grade) operated by churches or affiliated non-profits on that property. This specifically clarifies that churches may be reimbursed for utility or maintenance costs without losing the tax exemption. The change directly affects religious schools and homeschooling operations using church-owned property for educational purposes. It modifies existing law to ensure these educational spaces qualify for the same property tax exemption previously applied to worship areas.