2026 Regular Session
HB 4913
Working Farm Property Tax Protection Act
In Committee
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- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill, the Working Farm Property Tax Protection Act, aims to protect West Virginia’s working farms by exempting the first 100 acres of land used for agricultural production from state, county, and municipal property taxes. It also includes provisions to prevent reassessments based on nearby development and to protect farms from retaliatory regulations. The bill seeks to preserve farmland and support food producers.
Key provisions
- Exempts the first 100 acres of a working farm from ad valorem property taxes.
- Prevents reassessments of working farms based on nearby development or speculative land use.
- Protects farms from retaliatory fees, assessments, or zoning conditions related to claiming the exemption.
- Establishes an assessment schedule for working farms.
- Provides a ‘clawback’ feature, resuming property taxes if the land ceases agricultural use.
- The exemption applies per parcel, not per owner.
- Defines ‘working farm’ and ‘active agricultural use’.
Who is affected
- Farmers
- Agricultural landowners
- County governments
- Municipal governments
- Taxpayers
Notable changes
- Introduces a new property tax exemption specifically for working farms.
- Limits reassessment based on external factors unrelated to agricultural use.
- Prohibits retaliatory actions by local governments against farmers claiming the exemption.
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