Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes

SB 96 clarifies that property used for divine worship - including portions used for educational or charitable activities - qualifies for West Virginia's ad valorem property tax exemption. This amendment to §11-3-9 explicitly ensures churches, religious schools, and nonprofits operating on such properties receive full tax relief on qualifying land and buildings. It directly affects religious institutions and charitable organizations using property for worship combined with educational or community services. The bill removes ambiguity about which property portions qualify under existing law, without creating new exemptions.