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SB 45

Allowing reduced property valuation for certain farmland

2026 Regular Session Introduced by Trenton Barnhart and 1 co-sponsor

SB 45 reduces property tax valuations for West Virginia farmland based on agricultural use value rather than market value, lowering farmer tax burdens while potentially reducing local government revenues.

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Bill Summary · SB 45

Legislative bill overview

SB 45 would establish a reduced property tax valuation system for qualifying farmland in West Virginia, lowering the assessed value used to calculate property taxes on agricultural properties. The bill directs farmland to be classified separately from general real property for assessment purposes, enabling farmers to pay taxes based on agricultural use value rather than fair market value.

Why is this important

Agricultural property taxes significantly impact farm viability and land affordability for farming families. Reduced valuations can help keep farming operations economically sustainable and prevent forced land sales due to escalating tax burdens, particularly as surrounding areas develop and market values rise. This affects both individual farm economics and the state's broader agricultural industry.

Potential points of contention

  • Definition scope: Disagreement likely over which properties qualify as "farmland" and minimum acreage or income requirements, potentially creating disputes over boundary cases and urban-adjacent properties
  • Tax base erosion: Local governments and opponents may argue the policy reduces municipal and county tax revenues needed for schools and services, shifting burden to non-agricultural property owners
  • Implementation complexity: Assessing "use value" versus market value requires new administrative systems and expertise, creating potential for disputes over accurate valuations and inconsistent application across counties

Compiled from official sources — confirm details with the bill’s official record.

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