Modification to real property tax requirements for farm structures

HB 5014 Text

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House Bill 5014 History

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Key:
Green
= existing Code.
Red
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WEST VIRGINIA LEGISLATURE
2026
REGULAR SESSION
Introduced
House Bill 5014
By Delegates Hillenbrand, Zatezalo, Toney, Statler, B. Ward, Butler, Mallow, Jennings, Marple, and Hanshaw
[Introduced January 30, 2026; referred to the Committee on Finance]
A BILL to amend and reenact §11-1A-10 of the Code of West Virginia, 1931, as amended, relating to the modification to real property tax requirements for farm structures.
Be it enacted by the Legislature of West Virginia:

ARTICLE 1A. APPRAISAL OF PROPERTY.

§11-1A-10. Valuation of farm property.

(a) With respect to farm property, the Tax Commissioner shall appraise such property so as to ascertain its fair and reasonable value for farming purposes regardless of what the value of the property would be if used for some other purpose, and the value shall be arrived at by giving consideration to the fair and reasonable income which the property might be expected to earn in the locality wherein situated, if rented. The fair and reasonable value for farming purposes shall be deemed to be the market value of such property for appraisement purposes.
(b) A person is not engaged in farming if he
or she
is primarily engaged in forestry or growing timber. Additionally, a corporation is not engaged in farming unless its principal activity is the business of farming, and in the event that the controlling stock interest in the corporation is owned by another corporation, the corporation owning the controlling interest must also be primarily engaged in the business of farming.
(c) All farm structures located on agricultural land as defined in §19-19-2b and used in the production, marketing, storage, processing, manufacturing, or distribution of agricultural products shall be exempt from real property taxation.
(1) Beginning calendar year 2026, all ad valorem real property taxes on farm structures as appraised in 2025 shall be reduced 33 percent in 2026, 67 percent in 2027, and fully eliminated in 2028.
(2) Nothing in this section shall be construed to apply to commercial solar installation, commercial wood processing facilities, or facilities rented for meetings or events.

NOTE: The purpose of this bill is to modify real property tax requirements for farm structures.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.

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