Bill > SB387

This bill modifies West Virginia tax law to clarify the definition of a "farm" for tax purposes by requiring the commissioner of agriculture to certify that a parcel of land qualifies as a farm, a process that property owners can apply for. The commissioner of agriculture will also develop rules to establish a process for this certification, which will be implemented starting with the 2027 tax year. Previously, county assessors could seek assistance from the commissioner of agriculture in determining farm status, but this bill shifts the responsibility for certification directly to the commissioner of agriculture.

Agriculture and Natural Resources

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=387&year=2026&sessiontype=RS&btype=bill