Loading chat...
WV HB4913
Bill
Status
Introduced
1/29/2026
Primary Sponsor
Chris Anders
Click for details
AI Summary
- Exempts the first 100 acres of qualifying "working farms" from all state, county, and municipal ad valorem property taxes in West Virginia
- Defines "working farm" as land used primarily for agricultural production (crops, livestock, poultry, dairy, hay, timber) that produces goods for sale or barter and is actively managed
- Prohibits reassessment of working farms based on nearby development, "highest and best use" theory, or road/utility/zoning changes not initiated by the landowner
- Applies the exemption per parcel rather than per owner to prevent consolidation manipulation
- Imposes a clawback provision where property taxes resume prospectively if land ceases agricultural use or is subdivided, but prohibits retroactive tax penalties
Legislative Description
Working Farm Property Tax Protection Act
Agriculture
Last Action
To House Government Organization
1/29/2026
Committee Referrals
Government Organization1/29/2026
Full Bill Text
No bill text available