Property Ownership

In West Virginia, which of the following is an example of real property that is exempt from general property taxation?

AResidential rental properties
BChurches and properties used for religious purposes under WV tax exemption✓ Correct
CVacation homes and second residences
DInvestment properties held by non-residents

Explanation

West Virginia law exempts from property taxation certain properties including those used for religious, charitable, and educational purposes. Churches and other religious properties that qualify for tax-exempt status under state law are not subject to general property taxes.

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