This bill aims to amend the definitions of "farm" and "farmland" within the West Virginia Code to provide clarity for real property tax assessment purposes. It modifies the existing definitions to allow for the operation of business activities other than farming by the owner or bona fide tenant of land classified as "farm" or "farmland," as long as the primary use of the land remains farming. The bill specifies that land will not be considered primarily used for farming if the predominant use is for a separate commercial enterprise that alters the land's character or restricts its agricultural productivity. Additionally, the bill clarifies that the growing of Christmas trees, orchards, and nursery stock will not be classified as commercial forestry.

The bill introduces new legal language that defines "farm" or "farmland" to include land used primarily for farming purposes, while also allowing for other business activities without disqualifying the land from its agricultural designation. It also stipulates that the Commissioner of Agriculture will establish criteria for determining whether a parcel qualifies as a "farm." The amendments to the definitions will take effect for tax years beginning on or after January 1, 2027. Overall, the bill seeks to ensure that landowners can engage in diverse business activities while still benefiting from agricultural tax assessments.

Statutes affected:
Introduced Version: 11-1A-3, 11-1C-2, 11-4-3