WV SB953

Allows local religious organizations in West Virginia to disaffiliate from parent denominations and retain ownership of real property if more than 50% of acquisition and improvement costs were raised locally, subject to reimbursing the parent denomination for its documented investments

Requires a two-thirds vote of membership present at a duly called meeting to approve disaffiliation from a religious denomination

Classifies property into three categories: Class A (real estate, treated parcel-by-parcel), Class B (chattel and personal property retained by purchaser), and Class C (intangible assets divided pro-rata based on funding sources over the prior two years)

Places burden of proof on parent religious denominations to document their financial contributions within 60 days of receiving a disaffiliation request; failure to provide accounting or proof results in local organization retaining disputed property

Takes effect October 1, 2026, and applies to disaffiliations, trust relationships, or governing arrangements entered into, reaffirmed, or remaining in effect on or after that date