WV SB387

Transfers authority to certify land as a "farm" for property tax purposes from county assessors to the West Virginia Commissioner of Agriculture, effective with the 2027 tax year

Requires the Commissioner of Agriculture to formulate criteria for farm qualification and establish a certification process through legislative rulemaking

Property owners may submit applications to the Commissioner of Agriculture to have their land certified as farmland for tax purposes

Maintains existing definition of "farm" as land used primarily for farming purposes for at least one season in the preceding year, excluding commercial forestry and timber operations

Excludes one acre surrounding a principal residence on farmland from farm valuation, requiring it to be assessed as a homesite based on location, resale value, and accessibility