This bill amends the Code of West Virginia to establish a formal process for certifying what constitutes a "farm" for tax purposes, specifically by requiring the Commissioner of Agriculture to take on this responsibility. The definition of "farm" is clarified to include land primarily used for farming, excluding areas primarily used for commercial forestry or timber growth. The bill also stipulates that starting in the 2027 tax year, the Commissioner of Agriculture will certify parcels of land as farms, and property owners will have the ability to submit applications for this certification.

Additionally, the bill mandates that the Commissioner of Agriculture propose rules for legislative approval to develop a process for determining whether a parcel qualifies as a farm. The language in the bill replaces the previous requirement for county assessors to seek assistance from the Commissioner of Agriculture in making such determinations. Overall, the bill aims to streamline the certification process and ensure clarity in the definition and valuation of farm properties for tax purposes.

Statutes affected:
Introduced Version: 11-1A-3, 11-1A-10