SB 1018
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 clarifies the definition of "farm" or "farmland" for real property tax assessment purposes in West Virginia. It allows landowners to operate business activities other than farming on land designated as "farm" or "farmland," as long as farming remains the primary and predominant use of the acreage. The bill also clarifies that the growing of Christmas trees, orchards, and nursery stock will not be considered commercial forestry, and that land used for a separate commercial enterprise that fundamentally alters the character of the land will not be considered farmland. Finally, it establishes criteria for the commissioner of agriculture to determine if a parcel qualifies as a "farm".
Key provisions
- Defines ‘farm’ or ‘farmland’ to include land used primarily for farming, seasonally, and excludes lands primarily used for commercial forestry or timber growing.
- Allows operation of non-farming business activities on ‘farm’ or ‘farmland’ as long as farming is the primary use.
- Excludes the growing of Christmas trees, orchards, and nursery stock from being considered commercial forestry.
- Specifies that land used for a separate commercial enterprise fundamentally altering the land’s character is not considered farmland.
- Requires the commissioner of agriculture to formulate criteria for determining farmland qualification.
- Clarifies that land lying fallow or in timber is still considered farmland.
- Defines ‘family member’ for the purpose of property ownership definitions.
- Addresses retroactive and effective dates for certain amendments.
Who is affected
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