H. B. 4302
(By Delegates Evans, Rowan, Canterbury, Staggers,
Wysong, Tabb, Doyle and Azinger)
[Introduced January 28, 2008; referred to the
Committee on Agriculture and Natural Resources then Finance.]
A BILL to amend and reenact §11-1A-10 of the Code of West Virginia,
1931, as amended, relating to taxation of farm property, and
providing that certain aged and disabled property owners are
classified as engaged in farming.
Be it enacted by the Legislature of West Virginia:
That §11-1A-10 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
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) For purposes of appraising property pursuant to this
section, the owner of property is engaged in farming if he or she
has engaged in farming on that property for ten of the previous
fifteen years, has resided on the property during the ten years,
and the owner has ceased farming as a result of physical or mental
disability caused by disease, accident or infirmity of old age.
Property may continue to be appraised as farm property under this
subsection for the life of the owner so long as the owner continues
to live on the property: Provided, That the owner does not have to
live on the property to be considered engaged in farming if the
owner's physical or mental condition requires that he or she live
off the property to receive care. The Tax Commissioner is
authorized to propose rules for legislative approval to implement
NOTE: The purpose of this bill is to provide for aged or
disabled farmers to continue to receive the benefit of having their
farm land appraised as farm property after they cease farming due
to age or other disability.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would