WV Code 11-1A-10 and State Legislative Regulations (Title 110 Series 1A-1991) make provision for a reduction in property tax appraisals for all qualified farmland. The reduction is based on the FARM RENTAL value of the land instead of it's fair market value. If your farm is less than 5 acres in size, you must produce at least $500 in "documented" cash sales of agricultural products. If your farm is 5 acres or more, you must have at least $1,000 in sales, use, or consumption of agricultural products to qualify. The owner does not have to be the person actually doing the farming of the property, however, the land owner is responsible for making application for the reduced valuation.
Application for Farm Use is from July 1st through September 1st each year.
The land owner must make application each summer to qualify for the upcoming tax year. The Assessor will accept applications between July 1 and no later than September 1. Failure to file this form will result in your property being appraised at Market Value. If you have any questions concerning Farm Use Valuation, please call the Assessor's Office.
If you need a farm use form please call the Assessor's Office.