FISCAL NOTE
Date Requested: February 20, 2026
Time Requested: 08:22 AM |
| Agency: |
County Commissioners' Association of West Virginia |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3608 |
Introduced |
SB898 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
County Government
Sources of Revenue:
General Fund
Legislation creates:
Decreases Existing Revenue
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
This legislation would change the assessment of buildings on qualified farmland that are used solely for the purposes of agriculture to salvage value and evidentially eliminating it in its entirety.
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 |
585,000 |
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):
The above estimate is an average of counties responding. This legislation would have a major impact on counties that have significant farmland.
Memorandum
Please identify any areas of vagueness, technical defects, reasons a bill would not have a fiscal impact, and/or any special issues not captured elsewhere on this form.
Person submitting Fiscal Note: Nancy Butcher
Email Address: nancy@ccawv.org