Cemeteries

15.1. The Constitution specifically allows the exemption of cemeteries. W. Va. Constitution, Art. X, §1.

15.2. The Legislature has specifically exempted cemeteries from ad valorem property tax. W. Va. Code §11-3-9.

15.3. Land which has been acquired of future use as gravesites is exempt from ad valorem property tax. The exemption is predicated on good faith and the quantity of property must not be disproportionate to the size of the community to be serviced. Mountain View Cemetery v. Massey, 109 W. Va. 473 155 S.E. 547 (1930).

15.4. Property belonging to a cemetery is not a cemetery. Therefore, property belonging to a cemetery is not exempt for ad valorem property tax purposes. In Re Hillcrest Memorial Gardens, Inc., 146 W. Va. 337, 119 S.E.2d 753 (1961). Property belonging to a cemetery shall include, but not be limited to the following:

15.4.1. Office furniture and equipment used for business purposes.

15.4.2. Notes or accounts receivable representing proceeds of the sale of burial lots in such cemetery.

15.4.3. Real estate held by the cemetery which is not being used, or may not reasonably be used, for actual burial plots, except real estate occupied by property specified in paragraph 15.5.

15.4.4. Office buildings, storage buildings, chapels and other buildings, parking lots, and roads owned by the cemetery.

15.5. Property which can be classified as "cemetery" is property wherein a deceased person's remains are permanently buried or otherwise permanently interred, tombstones, and those access roads which directly service such property. Such properties are exempt.

15.6. Family owned cemeteries are exempt from ad valorem property tax. However, when a family cemetery is part of a larger parcel of property, the parcel shall not be exempt from tax unless the primary and immediate use of the parcel, as a whole, is as a cemetery.