WV HB2452

Expands the property tax exemption for religious properties beyond those used "exclusively" for divine worship to include all property used for divine worship along with educational activities

Exempts church-owned properties used for instructional activities for students from preschool through 12th grade, provided the activities are consistent with the doctrines of the property owner or tenant and are non-profit

Removes the previous limitation that required church properties to be used "exclusively" for worship or specific purposes like pre-K schools, daycare centers, or church camps to qualify for exemption

Clarifies that churches requiring reimbursement for utility expenses, janitorial services, or other operational costs from entities using the property does not disqualify the property from the tax exemption