Bill > SB806

This bill aims to clarify the definition of "farm" or "farmland" for property tax assessment purposes to ensure that certain land isn't disqualified from farm status simply because other business activities are conducted on it, as long as farming remains the primary and predominant use of the land. Specifically, it clarifies that the growing of Christmas trees, orchards, and nursery stock are not considered commercial forestry, and importantly, it states that operating other businesses on the land will not disqualify it as a farm if farming is the main activity and there's a clear distinction in how the land is used. This change is intended to prevent the loss of farm tax benefits for landowners who may have secondary commercial enterprises on their property, provided the agricultural use is the dominant one.

Agriculture and Natural Resources

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=806&year=2026&sessiontype=RS&btype=bill