CS for SB 73 WEST VIRGINIA LEGISLATURE REGULAR SESSION IntroducedCommittee Substitute for Senate Bill 73 By SenatorSenators RuckerRucker, [introducedRose, JanuaryThorne, 14,and 2026;Willis [Reported February 5, 2026, from the Committee on Agriculture] CS for SB 73 A BILL to amend and reenact §11-1A-10 and §19-19-2 of the Code of West Virginia, 1931, as amended, relating to solar generation facilities;

referredclarifying tothat theland Committee on Agriculture;which solar generation facilities are operated is not farm property for purposes of taxation;

and thenclarifying tothat thesolar Committeegeneration onfacilities Finance]are Intnot SBagricultural 73operations. 2026R1389 A BILL to amend and reenact §11-1A-10 and §19-19-2 of the Code of West Virginia, 1931, as amended, relating to appraisal of property;

providing definitions;

and clarifying the non- agricultural status of solar farms.

Further, theneither businessa ofperson farmingnor doesa notcorporation includeis theengaged development,in operation,farming oron ownershipa parcel of land if they operate a solar generation facility, as that term is defined in §22-§22-32-3(f) 32-3(f) of this code, on such parcel which produces any amount of electricity that is sold commercially or is otherwise used for any purpose other than the support of a farm residence or for farming purposes, regardless of the elevation or height of the solar generation facility’s solar panels above the ground.

For purposes of appraisement of property under this section, any acreage using a solar generation facility to produce any amount of electricity that is sold commercially, or is otherwise used on said acreage for any purpose other than the support of a farm residence or for farming purposes, shall not be considered farm property.

A farm shall not lose its classification as farm property for purposes of appraisement under this section if a solar generation facility is installed on the 1 Int SB 2026R1389 property and solar panels are installed solely on the farm residence, barn, or other building or facility that is used for farming purposes.

1 CS for SB 73 ARTICLE 19.

(a) (1) "Agriculture" shall mean means the production of food, fiberfiber, and woodland products, by means of cultivation, tillage of the soilsoil, and by the conduct of animal, livestock, dairy, apiary, equineequine, or poultry husbandry, and the practice of forestry, silviculture, horticulture, harvesting of silviculture products, packing, shipping, milling, and marketing of agricultural products conducted by the proprietor of the agricultural operation, or any other legal plant or animal production and all farm practices.

(b) (2) "Agricultural land" shall mean means any amount of land and the improvements thereupon, used or usable in the production of food, fiberfiber, or woodland products of an annual value of $1,000 or more, by the conduct of the business of agriculture, as defined in subsection (a) subdivision (1) of this section.

(c) (3) "Agricultural operation" shall mean means any facility utilized for agriculture:agriculture but does not include the operation of a solar generation facility, as that term is defined in §22-32-3(f) of this code, which produces any amount of electricity that is sold commercially or is otherwise used for any purpose other than the support of a farm residence or for farming purposes, regardless of the elevation or height of the solar generation facility’s solar panels above the ground.

Provided,NOTE: That an agricultural operation does not include the development, operation, or ownership of a solar generation facility, as that term is defined in §22-32-3(f) of this code, regardless of the elevation or height of the solar panels above the ground.

ForThe purposespurpose of this article,bill anyis acreageto usingclarify athat certain solar generation facilityfacilities toare producenot anyconsidered amount“farm ofproperty” electricity that is sold commercially, or is“agricultural otherwiseoperations” used on said acreage for anypurposes purpose other than the support of a farm residence or for agricultural purposes,production shalland nottaxation. be considered an agricultural operation:

Provided, however, That a farm shall not lose its classification as an agricultural operation if a solar generation facility is installed on the property and solar panels are installed solely on the farm residence, barn, or other building or facility that is used for agricultural purposes.

2 Int SB 2026R1389 NOTE:

The purpose of this bill is to clarify that solar farms are not agricultural operations or in the business of farming for purposes of agricultural production and taxation.