House 4913

WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

Introduced

House Bill 4913

By Delegates Anders, Kump, Clark, White, Brooks, Hornby, Kimble, and Dillon

[Introduced January 29, 2026; referred to the Committee on Government Organization then Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-3A-1, §11-3A-2, §11-3A-3, §11-3A-4, §11-3A-5, §11-3A-6, and §11-3A-7, relating to  protecting working farms in this state by establishing the "Working Farm Property Tax Protection Act," exempting the 100 acres of a working farm from ad valorem taxes; providing for an assessment schedule; authorizing a clawback feature for farms that are split; and assigning this exemption per parcel and not owner.

Be it enacted by the Legislature of West Virginia:

article 3A. Working Farm Property Tax Protection Act.

§11-3A-1. Purpose and legislative intent.

To protect working farms from being taxed out of existence, preserve agricultural land, and stop speculative reassessments that punish food producers for nearby development.

§11-3A-2. Definitions.

(a) "Working Farm" means real property that:

(1) Is used primarily for agricultural production, including crops, livestock, poultry, dairy, hay, timber or mixed agricultural use; and

(2) Produces agricultural goods for sale or barter; and

(3) Is actively managed by the landowner or lessee.

(b) "Active Agricultural Use" includes land reasonably necessary for grazing, crop rotation, soil conservation, fencing, and farm access infrastructure.

§11-3A-3. Property tax exemption.

(a) The first one hundred (100) acres of land classified as a working farm shall be exempt from all state, county, and municipal ad valorem property taxes.

(b) Acreage above one hundred (100) acres shall:

(1) Remain eligible for existing agricultural valuation programs; and

(2)  Not be reassessed based on speculative or non-agricultural use.

(c) The exemption shall apply per parcel, not per owner, to prevent consolidation games.

§11-3A-4. Anti-speculation assessment protection.

(a) No working farm shall be reassessed based on:

(1) Nearby residential or commercial development;

(2) “Highest and best use” theory unrelated to agriculture;

(3) Road, utility, or zoning changes not initiated by the landowner.

(b) Agricultural use shall control valuation so long as the land remains in production.

§11-3A-5. Protection against regulatory retaliation.

(a) Counties and municipalities may not impose additional fees, create special agricultural “impact assessments," or condition zoning, permits, or inspections as retaliation for claiming this exemption.

(b) Agricultural use shall be permitted by right.

§11-3A-6. Clawback for abuse.

If land receiving the exemption ceases agricultural production or is subdivided or converted to non-agricultural use, then property taxes shall resume prospectively; and no retroactive tax penalty may be imposed.

§11-3A-7. Legislative findings.

(a) The Legislature finds that working farms impose minimal demand on public services and that the preservation of farmland reduces infrastructure costs.

(b) The exemption in this article is intended to offset long-term loss from land abandonment.

(c) No new taxes or fees are authorized to offset this exemption.

NOTE: The purpose of this bill is to create the "Working Farm Tax Protection Preservation Act" that will exempt the first 100 acres of farmland from ad valorem tax.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.