WV SB295

Solar generation facilities are excluded from the definition of "farming" for property tax appraisal purposes, regardless of how high solar panels are elevated above the ground

Land used for solar facilities that produce electricity sold commercially or used for non-agricultural purposes cannot be classified as farm property and will not receive agricultural tax valuation

Solar generation facilities are excluded from the definition of "agricultural operation" under West Virginia's agricultural preservation laws

Farms retain their agricultural classification if solar panels are installed only on farm residences, barns, or other buildings used for agricultural purposes

The bill amends both the state taxation code (property appraisal) and agriculture code (preservation of agricultural production) to implement these changes