HB4042

To eliminate property taxes on the farm structures of any farmer producing at least 40% of their income from their farm

Introduced·1/14/26
Intr Text

West Virginia HB4042 would exempt from property taxes farm structures used by farmers earning at least 40% of their income from farming.

West Virginia HB4042 proposes to amend the state tax code to exempt from property taxes real property used for farming, provided the owner-farmer resides on the property and derives at least 40% of their income from the farm. The bill specifies that the exemption applies to farm structures and land used for farming activities. The exemption is intended to provide relief to farmers who rely heavily on their farm income.

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 14

House

Filed for introduction

Jan 14

House

To Finance

Jan 14

House

Introduced in House