SB 806
Clarifying definition of “farm” or “farmland” for real property tax assessment purposes
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill aims to clarify the definition of "farm" or "farmland" used for real property tax assessment in West Virginia. Currently, land used for farming alongside other business activities might be incorrectly classified as not farmland. The bill expands the definition to allow for the operation of non-farming businesses on land designated as farmland, as long as farming remains the primary and predominant use of the acreage and there’s a clear distinction in use. It also clarifies that activities like Christmas tree farms and nurseries are not considered commercial forestry.
Key provisions
- Expands the definition of ‘farm’ or ‘farmland’ to include land used for business activities other than farming alongside agricultural activities.
- Allows for the operation of non-farming businesses on land designated as farmland, provided farming remains the primary activity.
- Excludes lands used primarily for commercial forestry or the growing of timber for commercial purposes from the definition of farmland.
- Specifically excludes one acre surrounding a farm’s principal residence from being valued as a separate homesite.
- Clarifies that Christmas tree farms and nurseries are not considered commercial forestry.
- Establishes criteria for the Commissioner of Agriculture to determine if a parcel qualifies as ‘farm’ land.
- Provides for the assistance of the Commissioner of Agriculture to the County Assessor in determining farmland status.
- Defines ‘farm’ to include land subject to agricultural, horticultural, or grazing purposes, including wetlands.
Who is affected
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