WEST virginia legislature
2026 regular session
ENROLLED
Committee Substitute
for
House Bill 4416
By Delegates Hott and Horst
[Passed March 11, 2026; in effect 90 days from passage (June 9, 2026)]
AN ACT 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 of certain forestry equipment; classifying certain forestry equipment as Class I property; defining forestry equipment for Class I property classification; 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:
(a) The purpose of this section 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 and consistent with Article X, Section 1 of the West Virginia Constitution, forestry equipment primarily used in the harvesting, processing, or transportation of forest products shall be considered personal property employed exclusively in agriculture and classified as Class I property: Provided, That the equipment is owned by the producer of the forest products.
(c) Forestry equipment shall include, but not be limited to:
(1) Skidders, feller-bunchers, forwarders, cable yarders, forestry processors, dozers, and loaders; and
(2) Trailers and other machinery.
(d) For purposes of this article, forestry equipment may not include any vehicles which would not qualify for a farm use exemption certificate pursuant to §17A-3-2 of this code.
(e) This section shall take effect on July 1, 2026.
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.
The Clerk of the House of Delegates and the Clerk of the Senate hereby certify that the foregoing bill is correctly enrolled.
...............................................................
Clerk of the House of Delegates
...............................................................
Clerk of the Senate
Originated in the House of Delegates.
In effect 90 days from passage.
...............................................................
Speaker of the House of Delegates
...............................................................
President of the Senate
__________
The within is ................................................ this the...........................................
Day of ..........................................................................................................., 2026.
.............................................................
Governor