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Farm Use

West Virginia provides property tax reductions for qualifying agricultural properties through the Farm Use Valuation program, allowing eligible landowners to be taxed at a lower rate. This is regulated under West Virginia Code §11-1A-10 and §11-3-24.

1. What is the Farm Use Tax Reduction?

Instead of being taxed at fair market value, qualifying agricultural land is assessed at its use value, which is typically much lower. This results in significantly reduced property taxes for farmers.

  • Only land actively used for farming, livestock, or horticulture qualifies.
  • Does not apply to residential structures or land not used for agriculture.
  • Annual certification is required to maintain eligibility.

2. How to Qualify for Farm Use Taxation

Under §11-1A-10 & §11-3-24, WV Code, to qualify, a property must:

  • Be at least 5 acres used for farming, livestock, or agricultural production OR
  • Produce at least $1,000 per year in agricultural products (if under 5 acres).
  • Be used exclusively for farming or horticultural purposes.
  • Not be developed for commercial or residential non-farm purposes.

3. How & When to Apply

To receive farm use valuation:

  • File Form F.S. 1 with the County Assessor (Farm Use Application).

Farm Use Application

  • Deadline: Must be submitted by September 1 each year.
  • Provide proof of agricultural activity, such as:Farm tax records (Schedule F of IRS tax return).
  • Sales receipts for agricultural products.
  • Documentation of livestock ownership or crop production.
  • The County Assessor may conduct farm inspections to verify eligibility.

4. What the Farm Use Tax Reduction Does

  • Reduces the assessed value of farmland to agricultural use value instead of market value.
  • Helps farmers lower their annual property tax burden.
  • Keeps farm land affordable for agricultural purposes.
  • Must be renewed annually to continue receiving benefits.

5. Additional Farm Use Exemptions

  • Farm Equipment & Livestock Exemption (§11-3-9, WV Code)
  • Farm machinery and livestock are exempt from personal property tax if used exclusively for agricultural purposes.
  • No application is required, but documentation may be requested by the assessor.

Key Takeaways


✔ Farm Use Valuation lowers property taxes for agricultural landowners.
✔ Must be at least 5 acres OR generate $1,000 annually from farming.
✔ Application (Form F.S. 1) is due by September 1 at the County Assessor’s Office.
✔ Annual renewal and proof of farming activity are required.
✔ Farm equipment and livestock are exempt from personal property tax.