Clarifies the definition of "farm" or "farmland" for real property tax assessment purposes in West Virginia.
West Virginia Senate Bill 1018 amends the definition of "farm" or "farmland" for real property tax assessment purposes. It specifies that land used primarily for farming, whether by the owner or a tenant, qualifies as farmland if it has been used for farming at least seasonally in the year preceding the current tax year. The bill excludes lands used primarily for commercial purposes, including timber growing for commercial purposes, unless the primary use remains farming.
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