This bill amends the Code of West Virginia to clarify the status of solar farms in relation to agricultural property appraisal and definitions. Specifically, it modifies the valuation of farm property by stating that the Tax Commissioner must appraise farm property based on its fair and reasonable value for farming purposes, while explicitly excluding properties primarily used for solar generation from being classified as farm property. The bill introduces new definitions that specify that individuals or corporations engaged in forestry or solar generation facilities do not qualify as being engaged in farming.

Additionally, the bill revises the definitions related to agricultural operations to exclude the development, operation, or ownership of solar generation facilities from being considered agricultural activities. It ensures that any land used for solar energy production, which generates electricity for commercial sale or other non-agricultural purposes, will not be classified as agricultural land. However, it allows for the retention of agricultural classification if solar panels are installed solely on structures used for farming purposes. Overall, the bill aims to delineate the boundaries between agricultural operations and solar energy production for taxation and regulatory purposes.

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