Farm Use Valuation

Pursuant to West Virginia Code, legislative regulations were adopted by the West Virginia Department of Tax and Revenue for valuation of farmland and structures thereon for ad valorem property tax purposes. Agricultural land is not automatically eligible for farm use appraisal. Application forms required to be filed on or before September 1 each year shall require certification that the farm complies with criteria set forth in the following sections:

Section 2.5.3.1...Not less than five (5) acres of land and the improvements thereupon, used or usable in the production of agricultural or farm products having an annual value of one thousand dollars ($1,000), or more, by the conduct of the business of agriculture.

Section 2.5.3.2...Less than five (5) acres of land, part or all of which is used to produce agricultural or farm products for sale, if annual gross proceeds from such sales are five hundred dollars ($500.00) or more. (Proof of sales must be provided)

The Application for Farm Use Valuation has to be filed with our office on or before September 1, 2024. The information given is based on the 12 months prior to July 1st 2024. You may obtain the application by calling, stopping by our office or downloading. Please answer all questions. If the answer to a question is none, write none or zero. If you applied last year our office will send you a preprinted list of your parcels for your convenience. Please verify the accuracy of this list (add or remove parcels accordingly). Your signature is affirmation the parcel list is complete and accurate. Signature is required on the bottom of the form.

Also enclosed is the 2024 WV State Farm Census to be filed with the farm use valuation application. If you have cattle, cut hay or other agricultural products, or have permanent pasture, you must file this report. Again, answer all questions contained on report. If none, write none or zero.

If you lease or rent the property, it is your responsibility to see that the farm operator/tenant files the proper reports (WV State Farm Census Report & Personal Property Assessment). If necessary, contact the lessee to acquire the needed information. Your signature will be required as affirmation. (Please include the name & address of operator).

All farm equipment, farm animals, and farm products must be reported on a Personal Property Assessment Form. If you have not received an assessment form from our office, please contact us and we will put one in the mail. Please include your completed assessment form and farm census with your application for farm use valuation.

The Application for Farm Use Valuation must be completed as accurately as possible in its entirety and returned to our office by September 1, 2024. All applications received after the September 1 date will have to be denied in accordance with state law.

Some items have confused property owners/farm operators in the past. Therefore, the following explanations are offered for your consideration:

Item #1, under Farm Operation Description on WV State Farm Census, requires a description of the acreage involved in the farm. Total acres in the farm include all land contributing to the farming operation. Acres owned refer to the acres in the farming operation owned by the person farming the property. Acres rented from others and to others refer to land rented from others that is used in the farming operation.

Information listed on the WV State Farm Census may be different from information listed on the Farm Use Valuation Application and Personal Property Assessment. Item #6 on the Farm Use Valuation Application & your Personal Property Assessment request information based on the July 1, 2024 assessment date. WV State Farm Census requests information relative to the "peak" period during the twelve-month period ending June 30, 2024.

When listing parcels involved in the operation, please take the time to allocate the acreage according to use of land, using your best judgment (pasture, cropland, woodland, and wasteland). Be certain to list all parcels involved in the farm operation (can be found on tax statements you will receive in July or on previous year's tax receipts). Failure to do so will result in farm use valuation not being applied to the missed parcel.

Our office is open from 8:30 to 4:30, Monday through Friday for your convenience in answering any questions you might have. You may file by mail or come to our office where a Deputy Assessor can help you.

Please complete the forms as soon as possible.