The civic record
Read. Follow. Verify.West Virginia Senate Bill 898 sets property tax valuation for exclusive agricultural farm structures at salvage value starting in 2027
Last action · February 25, 2026: To FinanceSponsors: Darren Thorne and 2 others
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What This Bill Proposed
West Virginia requires that buildings and structures located on farm property and used exclusively for agriculture be valued at their for beginning January 1, 2027. Salvage value is defined as the lower of fair market salvage value or five percent of the original cost of the property. The measure also clarifies definitions for what constitutes engaging in farming.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Owners of farm property
Tax Commissioner
Must appraise applicable farm property and structures in accordance with the new salvage value valuation standards.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Does timber growing qualify as farming under this statute?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in Senate committee.
Procedural history
6 actions- Feb 25, 2026SenateCommitteeTo Finance
- Feb 25, 2026SenateCommittee substitute reported, but first to Finance
- Feb 10, 2026SenateCommitteeTo Agriculture
- Feb 10, 2026SenateIntroducedIntroduced in Senate
- Feb 10, 2026SenateCommitteeTo Agriculture then Finance
- Feb 10, 2026SenateIntroducedFiled for introduction
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
www.wvlegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 60)
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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