|Property Tax Exemption|
|West Virginia law exempts from state property tax real and personal property that is used for a “charitable purpose.”
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 requisite charitable uses include charity care and “[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.