Classifying forestry equipment for levy purposes

SB 693 Text

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Senate Bill 693 History

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Green
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Red
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WEST VIRGINIA LEGISLATURE
2026
REGULAR SESSION
Introduced
Senate Bill 693
By Senator Woodrum
[Introduced January 30, 2026; referred
to the Committee on Agriculture; and then to the Committee on Finance]
A BILL 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; classifying forestry equipment as Class I property; recognizing forestry as a component of agriculture essential to this state's economy; defining forestry equipment; 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 article 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, forestry equipment used in the harvesting, processing, or transportation of forest products shall be classified as Class I property, consistent with the classification of agricultural equipment.
(c) Forestry equipment shall include, but not be limited to:
(1) Skidders, feller-bunchers, forwarders, cable yarders, forestry processors, dozers, and loaders;
(2) Trailers and other machinery primarily used in forestry operations.
(d) The definition of agriculture in this section shall expressly include forestry, encompassing the cultivation, harvesting, and processing of forest products.
(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.

NOTE: The purpose of this bill is to reclassify forestry equipment as Class I property to provide tax benefits to forestry businesses by acknowledging forestry as a part of agriculture.
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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