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WV SB806

Bill

Official Source

Status

Introduced

2/6/2026

Primary Sponsor

Patricia Rucker

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Amends the definition of "farm" or "farmland" to allow landowners or tenants to operate non-farming business activities on their property without losing the farmland tax classification
  • Requires that farming must remain the "primary and predominant use" of the specified acreage for the land to qualify as farmland
  • Specifies that land cannot be classified as farmland if a separate commercial enterprise "fundamentally alters the character of the land or restricts its full agricultural productivity"
  • Updates definitions in three sections of West Virginia tax code: Article 1A (Appraisal of Property), Article 1C (Fair and Equitable Property Valuation), and Article 4 (Assessment of Real Property)
  • New definitions take effect for tax years beginning on or after January 1, 2027

Legislative Description

Clarifying definition of “farm” or “farmland” for real property tax assessment purposes

Taxation

Last Action

To Agriculture

2/6/2026

Committee Referrals

Agriculture2/6/2026

Full Bill Text

No bill text available