WV SB73

Solar generation facilities are explicitly excluded from the definition of "farming" and "agricultural operations" under West Virginia tax and agriculture law, regardless of solar panel height above ground

Land using solar facilities to produce electricity sold commercially or used for non-farming purposes cannot be appraised as farm property for tax purposes

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

The bill amends both the property appraisal code (Chapter 11) and agricultural preservation code (Chapter 19) to establish consistent treatment of solar facilities

Agricultural land is defined as property producing food, fiber, or woodland products worth $1,000 or more annually through traditional farming activities