House Bill 4913 would create the “Working Farm Property Tax Protection Act” and add a new article to the West Virginia Code governing property taxation of farmland. The bill exempts the first 100 acres of a qualifying working farm from state, county, and municipal ad valorem property taxes. To qualify, the land must be actively used for agricultural production, produce agricultural goods for sale or barter, and be actively managed by the landowner or lessee. The bill also defines “active agricultural use” broadly to include land needed for grazing, crop rotation, soil conservation, fencing, and farm access infrastructure.
Beyond the exemption itself, the bill limits how farms may be assessed and protected from tax increases tied to development pressure. It bars reassessment based on nearby residential or commercial development, “highest and best use” theories unrelated to agriculture, or road, utility, or zoning changes not initiated by the landowner. The exemption applies per parcel rather than per owner, and acreage above 100 acres remains eligible for existing agricultural valuation programs. If land stops being used for agriculture or is subdivided or converted to non-agricultural use, taxes resume prospectively, but the bill prohibits retroactive penalties.
Impact
The bill would amend West Virginia property tax law by creating a new statutory exemption for qualifying working farms and by restricting local assessment practices affecting agricultural land. It would directly reduce ad valorem tax revenue for counties, municipalities, and the state on the first 100 acres of each qualifying parcel, while preserving existing agricultural valuation treatment for larger farms. It also limits local governments’ ability to impose special fees, impact assessments, or retaliatory zoning or permitting conditions tied to the exemption, and it declares agricultural use to be permitted by right.
Sentiment
No committee transcripts or recorded votes were provided, so there is no direct evidence of debate, amendments, or partisan division in the available record. Based on the bill text, the measure is framed positively as farmland preservation and tax relief for producers, suggesting a pro-agriculture and anti-development-pressure policy rationale. The introduced sponsors and the absence of recorded opposition in the provided materials indicate the bill was presented as a protective measure for working farms rather than a controversial regulatory expansion.
Contention
The main policy tension in HB4913 is between farmland preservation and local tax base protection. Supporters would likely favor the bill as relief for farmers facing rising assessments from nearby development, while counties and municipalities may object to the loss of property tax revenue and the bill’s limits on reassessment authority. Another likely point of contention is the per-parcel exemption and the anti-speculation rules, which are designed to prevent abuse but could raise administrative and valuation questions for assessors. The bill also restricts local governments from imposing additional fees or special agricultural impact assessments, which may be viewed as limiting local control.
Authorizing the Legislature to exempt tangible inventory personal property directly used in business activity from ad valorem property taxation by general law
To give an additional $20,000 dollar Homestead Exemption on the property tax of any West Virginia citizen farmer that produces more than 50% of his or her income from their farm