SB806

Clarifies the definition of "farm" or "farmland" for real property tax assessment purposes in West Virginia.

West Virginia SB806 amends the definition of "farm" or "farmland" for real property tax assessment purposes. The bill specifies that land used primarily for farming, whether by the owner or tenant, qualifies as farmland, even if other business activities are conducted on the property, as long as farming remains the primary use. It excludes land used primarily for commercial forestry or timber growing. The bill also allows for the operation of Christmas trees or orchards and nursery stock without disqualifying the land from being considered farmland.