This bill amends the Code of West Virginia to clarify that solar generation facilities are not considered part of agricultural operations for appraisal and agricultural production purposes. Specifically, it states that the development, operation, or ownership of a solar generation facility does not qualify as farming, regardless of the height of the solar panels. The bill also specifies that any land used for solar generation to produce electricity for commercial sale, or for purposes other than supporting a farm residence or agricultural activities, will not be classified as farm property. However, a farm will retain its classification as agricultural property if solar panels are installed solely on buildings used for farming.

Additionally, the bill modifies definitions related to agriculture and agricultural operations. It explicitly states that agricultural operations do not include solar generation facilities, ensuring that such facilities are distinctly separated from traditional farming activities. The language inserted into the law emphasizes that while solar facilities can coexist with agricultural properties, they do not contribute to the classification or valuation of the land as agricultural for tax purposes.

Statutes affected:
Introduced Version: 11-1A-10, 19-19-2
Committee Substitute: 11-1A-10, 19-19-2