West Virginia
Community Benefit Requirement
West Virginia nonprofit hospitals must demonstrate that their property is used for charitable purposes in order to qualify for property tax exemption.

West Virginia exempts from taxation “property used for charitable purposes and not held or leased out for profit” and “property belonging to … any hospital not held or leased out for profit.” W. Va. Code §11-3-9(a)(12) and (a)(17). Regulations establish that the primary factor in determining the charitable purpose of a hospital is the provision of charity care. W. Va. Code R. §110-3-24. Additional factors include “[t]he provision of activities which promote the health of the community served by the hospital and/or decrease the burdens of state, county and municipal governments …” W. Va. Code R. §§ 110-3-24.2. Charity care is uncompensated care provided to “indigent and medically indigent people” as part of a written mission or charity care policy. West Virginia Health Care Authority, 2013 Annual Report.