Classifying forestry equipment for levy purposes

HB 4416 Text

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Enrolled Version - Final Version

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WEST virginia legislature
2026 regular session
ENROLLED
Committee Substitute
for
House Bill 4416
By Delegates Hott and Horst
[Passed March 11, 2026; in effect 90 days from passage (June 9, 2026)]

AN ACT to amend the Code of West Virginia, 1931, as amended, by adding two new sections, designated §11-8-5a and §11-15-8e, relating to taxation of certain forestry equipment; classifying certain forestry equipment as Class I property; defining forestry equipment for Class I property classification; exempting the sale of forestry equipment from the consumers sales and service tax; and providing for effective dates.
Be it enacted by the Legislature of West Virginia:

article 8. LEVIES.

§11-8-5a. Classification of forestry property for levy purposes.

(a) The purpose of this section is to support West Virginia's forestry industry by classifying forestry equipment as Class I property, recognizing forestry as a component of agriculture essential to the state's economy.
(b) For the purposes of property tax classification under §11-8-5 of this code and consistent with Article X, Section 1 of the West Virginia Constitution, forestry equipment primarily used in the harvesting, processing, or transportation of forest products shall be considered personal property employed exclusively in agriculture and classified as Class I property:
Provided,
That the equipment is owned by the producer of the forest products.
(c) Forestry equipment shall include, but not be limited to:
(1) Skidders, feller-bunchers, forwarders, cable yarders, forestry processors, dozers, and loaders; and
(2) Trailers and other machinery.
(d) For purposes of this article, forestry equipment may not include any vehicles which would not qualify for a farm use exemption certificate pursuant to §17A-3-2 of this code.
(e) This section shall take effect on July 1, 2026.

ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

§11-15-8e. Forestry Equipment.

Effective July 1, 2026, the provisions of this article shall not apply to the sales and service of forestry equipment as defined in §11-8-5a of this code.
The Clerk of the House of Delegates and the Clerk of the Senate hereby certify that the foregoing bill is correctly enrolled.

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Clerk of the House of Delegates

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Clerk of the Senate

Originated in the House of Delegates.

In effect 90 days from passage.

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President of the Senate

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The within is ................................................ this the...........................................

Day of ..........................................................................................................., 2026.

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