This bill amends the Code of West Virginia to introduce an additional homestead exemption for West Virginia citizen farmers who derive more than 50% of their income from their farming activities. Specifically, it adds a provision that allows these farmers to receive a $20,000 exemption on their property tax, in addition to the existing $20,000 homestead exemption available to qualifying homeowners who are 65 years or older or permanently and totally disabled.

The new language specifies that this additional exemption is applicable to farmers meeting the income criteria, thereby expanding the benefits of the homestead exemption to support agricultural citizens in West Virginia. The bill aims to provide financial relief to farmers, recognizing their contributions to the state's economy and food supply.

Statutes affected:
Introduced Version: 11-6B-3