Bill > HB4913

This bill, titled the Working Farm Property Tax Protection Act, aims to protect working farms by exempting the first 100 acres of land used for agricultural production, including crops, livestock, and timber, from state, county, and municipal property taxes, known as ad valorem taxes. A "working farm" is defined as land primarily used for agriculture, producing goods for sale or barter, and actively managed. The bill also prevents farms from being reassessed based on nearby development or non-agricultural uses, ensuring their valuation remains tied to their agricultural productivity. Furthermore, it prohibits local governments from imposing retaliatory fees or assessments on farms claiming this exemption and clarifies that agricultural use is permitted by right. If a farm receiving the exemption stops producing or is converted to non-agricultural use, taxes will resume prospectively without retroactive penalties. The Legislature finds that working farms have minimal impact on public services and that preserving farmland reduces infrastructure costs, with this exemption intended to prevent land abandonment.

Government Affairs

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4913&year=2026&sessiontype=RS&btype=bill