HB5014

Modification to real property tax requirements for farm structures

Introduced·1/30/26
Intr Text

West Virginia HB5014 modifies real property tax requirements for farm structures.

West Virginia HB5014 modifies real property tax requirements for farm structures by reducing taxes over three years. Farm structures used in agricultural production, marketing, storage, processing, manufacturing, or distribution are exempt from real property taxation. Beginning in 2026, taxes on these structures will be reduced by 33 percent, 67 percent in 2027, and fully eliminated by 2028. Exemptions apply to commercial solar installations, wood processing facilities, and facilities rented for meetings or events.

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
10
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Democratic CaucusRepublican Caucus

History

Jan 30

House

Filed for introduction

Jan 30

House

To Finance

Jan 30

House

Introduced in House