WV SB1018

Modifies the definition of "farm" or "farmland" in West Virginia tax code to allow landowners or tenants to operate non-farming business activities on agricultural land without losing the farm tax classification

Requires that farming must remain the "primary and predominant use" of the specified acreage, with a clear distinction between farming and other business uses

Disqualifies land from farm classification if a separate commercial enterprise fundamentally alters the character of the land or restricts its full agricultural productivity

Amends three sections of state code (§11-1A-3, §11-1C-2, and §11-4-3) to apply consistent farm definition standards across property appraisal and assessment statutes

New definitions take effect for tax years beginning on or after January 1, 2027