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WV SB898

Bill

Official Source

Status

Introduced

2/10/2026

Primary Sponsor

Darren Thorne

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Requires agricultural buildings on qualified farmland to be assessed at salvage value for property tax purposes beginning January 1, 2027
  • Eliminates all property tax assessment on agricultural buildings entirely beginning January 1, 2029
  • Qualifying structures include barns, stables, chicken houses, milking parlors, silos, outbuildings, and any building used solely for agricultural production or storage
  • Amends West Virginia Code §11-4-10, which governs separate assessment of land and buildings for ad valorem real property taxes

Legislative Description

Relating to valuation of farm property

Taxation

Last Action

To Finance

2/25/2026

Committee Referrals

Finance2/25/2026
Agriculture2/10/2026

Full Bill Text

No bill text available