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 beyond traditional farming by the owner or bona fide tenant of the land, without disqualifying the land from being classified as a farm, as long as farming remains the primary and predominant use of the acreage. The bill specifies that land will not be considered primarily used for farming if the predominant use is for a separate commercial enterprise that fundamentally alters the land's character or restricts its agricultural productivity.

Key insertions in the bill include the clarification that the growing of Christmas trees, orchards, and nursery stock will not be classified as commercial forestry, and that the operation of non-farming business activities will not disqualify a tract from being defined as a farm, provided that farming is the primary use. Additionally, the bill outlines that the commissioner of agriculture will establish criteria for determining whether a parcel qualifies as a farm, and it emphasizes the importance of maintaining a distinction in land use to ensure that agricultural productivity is not compromised.

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