# West Virginia SB 96: Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes

West Virginia SB 96, Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes, is a 2025 Regular Session Senate bill sponsored by Patricia Rucker (Republican); status failed, last action 2025-02-12 (Filed for introduction) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WV-SB96-2025rs
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia SB 96
- State: West Virginia
- Session: 2025 Regular Session
- Title: Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes
- Status: failed
- Chamber: Senate
- Introduced: 2025-02-12
- Last action: 2025-02-12, Filed for introduction
- Sponsor: Patricia Rucker (Republican)
- Cosponsors: 0
- Subjects: §11-3-9, Senate Finance
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Patricia Rucker (Republican), Senate

## Actions (4)

- 2025-02-12: Filed for introduction (Senate)
- 2025-02-12: To Finance (Senate)
- 2025-02-12: Introduced in Senate (Senate)
- 2025-02-12: To Finance (Senate)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb96 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb96 intr.pdf)

## Related bills

- HB 2451: To facilitate the creation of home-based businesses (signed)
- SB 464: Creating license plate for recipients of Medal of Valor (signed)
- SB 196: Lauren's Law (signed)
- SB 138: Enhancing penalties for fleeing officer (signed)
- SB 270: Declaring sale and manufacture of firearms essential business during declared emergency (signed)
- SB 617: Discouraging gang activity (signed)

## Sources
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb96 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb96 intr.pdf)

## Related
- [HB 2451: To facilitate the creation of home-based businesses](https://policyrisk.com/state-bill/WV-HB2451-2025rs)
- [SB 464: Creating license plate for recipients of Medal of Valor](https://policyrisk.com/state-bill/WV-SB464-2025rs)
- [SB 196: Lauren's Law](https://policyrisk.com/state-bill/WV-SB196-2025rs)
- [SB 138: Enhancing penalties for fleeing officer](https://policyrisk.com/state-bill/WV-SB138-2025rs)
- [SB 270: Declaring sale and manufacture of firearms essential business during declared e…](https://policyrisk.com/state-bill/WV-SB270-2025rs)
- [SB 617: Discouraging gang activity](https://policyrisk.com/state-bill/WV-SB617-2025rs)
- [West Virginia bills](https://policyrisk.com/states/west-virginia/bills)
- [West Virginia state hub](https://policyrisk.com/states/west-virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/WV-SB96-2025rs (as of 2026-10-17).