West Virginia 2025 Regular Session Status: In Committee 4 R cosponsors

SB 618 — Allowing reduced property valuation for certain farmland

Last action — To Finance

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House of Delegates
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

24 added · 23 removed

Plain-language change summary

The latest version of SB 618 has been revised to clarify that corporations engaged in farming can qualify for reduced property appraisals even if farming is not their principal activity, as long as they generate at least $20,000 in agricultural product sales annually. Additionally, all parcels of farm property owned by the corporation can be assessed together to meet this $20,000 requirement. This change matters because it expands eligibility for property tax reductions, potentially benefiting more corporate farmers and encouraging agricultural production.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION Introduced Senate Bill 618 By Senators Thorne and Willis [Introduced February 27, 2025;
WEST VIRGINIA LEGISLATURE REGULAR SESSION Committee Substitute for Senate Bill 618 By Senators Thorne, Willis, Rose, and Rucker [Reported March 13, 2025, from the Committee on Agriculture] CS for SB 618 A BILL to amend and reenact §11-1A-10 of the Code of West Virginia, 1931, as amended, relating to allowing for reduced property valuation for certain farmland.
referred to the Committee on Agriculture;
and then to the Committee on Finance] Intr SB 618 2025R3448 A BILL to amend and reenact §11-1A-10 of the Code of West Virginia, 1931, as amended, relating to allowing for a reduction in property tax for certain farmland in this state.
Additionally, notwithstanding the provisions of subsection (c) of this section, a corporation is not engaged in farming unless its principal activity is the business of farming, and in the event that the controlling stock interest in the corporation is owned by another corporation, the corporation owning the controlling interest must also be primarily engaged in the business of farming.
Additionally, a corporation is not engaged in farming unless its principal activity is the business of farming, and in the event that the controlling stock interest in the corporation is owned by another corporation, the corporation owning the controlling interest must also be primarily engaged in the business of farming.
(c) Farm property owned by a corporation that does not meet the 50% threshold to claim a reduction in property tax appraisal, but which has at least $20,000 in sales, use, or consumption of agricultural products on that farm property, shall be eligible for a reduction in property tax appraisals for all qualified farmland by the corporation.
(c) Notwithstanding the provisions of subsection (b) of this section, a corporation that is not engaged in the business of farming as its principal activity, but which owns farm property that is annually utilized to produce for sale, consumption, or use at least $20,000 of agricultural products, as that term is defined in §11-1A-3(g) of this code, shall be eligible to have such farm property appraised by the commissioner in the manner prescribed by subsection (a) of this section.
The Tax Commissioner shall promulgate rules to ensure that the provisions of this subsection are available to eligible persons and corporations.
All parcels of farm property owned by the corporation, regardless of whether contiguous or not, shall be considered together in determining whether the corporation's farm property produces at least $20,000 of agricultural products.
The purpose of this bill relates to allowing for a reduction in property tax for certain farmland in this state.
The purpose of this bill is to authorize a reduced property appraisal to certain 1 CS for SB 618 corporate owners of farm property in the state.
Intr SB 618 2025R3448 Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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Action History

  1. To Finance

  2. Committee substitute reported, but first to Finance

  3. To Agriculture

  4. Introduced in Senate

  5. To Agriculture then Finance

  6. Filed for introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 147 not signed on

Sponsors (1)

Co-sponsors (4)

Not signed on (147)

147 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

housing agriculture
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Frequently asked questions

Who sponsors SB 618?
SB 618 is sponsored by Darren Thorne (Republican), Willis, Chris Rose (Republican), Patricia Rucker (Republican), and Craig A. Hart (Republican).
What is the current status of SB 618?
This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 618?
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