FISCAL NOTE

Date Requested: January 14, 2026
Time Requested: 06:14 PM
Agency: Agriculture, WV Department of
CBD Number: Version: Bill Number: Resolution Number:
1374 Comm. Sub. SB45
CBD Subject: Agriculture


FUND(S):

NA

Sources of Revenue:

Other Fund NA

Legislation creates:





Fiscal Note Summary


Effect this measure will have on costs and revenues of state government.


SB45 would authorize a reduced property appraisal to certain corporate owners of farm property in the state. As the Department of Agriculture does not have responsibility for the appraisal of property, this bill will not affect the cost or revenues of the Department of Agriculture.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2026
Increase/Decrease
(use"-")
2027
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0


Explanation of above estimates (including long-range effect):


SB45 would not have an impact on the revenues and expenses for the Department of Agriculture. These estimates are not reflective of any other effect this proposal may have on other units of state government.



Memorandum


None noted.



    Person submitting Fiscal Note: Laryssa Hoskins, CFO
    Email Address: lhoskins@wvda.us