Farm Use Valuation

The reporting period for Farm Use Valuation is open until September 1, 2020.  Each year the reporting period runs July 1st through September 1st.

Beginning this year, you may file this report electronically or as a paper copy. You might receive a pre-printed copy from your County Assessors’ office if you filed in 2019. Please review the pre-printed information and make any necessary corrections.

Keep in mind that all information on this form must be based on the 12 months prior to July 1, 2020.

Qualifications for Farm Status

  • Property less than 5 acres (including “Garden Only” property) must produce as least $500 in sales
  • Property of 5 acres or more (including “Garden Only” property) must produce at least $1000 in sales, use or consumption of products*
  • Farm must provide proof of sales, use, or consumption of products
  • Property owned by a business (LLC, LTD, LLP, etc.) does not qualify for farm status, unless the property owner can prove the primary activity is farming
  • Property under perpetual conservation easement with a county farmland protection board, the West Virginia Agricultural Land Protection Authority, or a qualified 501-c-3 land trust shall be awarded farm use status without reservation

* Pre-production land: If your property qualifies except for the $1,000 production minimum, due to the farm being in development stage (requiring more than one year maturing) the property is eligible for farm status if:

  • Crops were planted and livestock acquired on or before July 1, 2020.
  • A farm development plan is attached to your application
  • Within 10 years, the farm must reach $1,000 in production value

Leased and Rented Property

  • Property owners are responsible for filing a farm application.
  • All lessees’ names and contact information is listed under “Name of Operator”.
  • Total acres leased should be listed under “Acres Rented to others”.
  • Contact your Farm operator for operation information to complete this form.
  • Landowners who rent land for the purpose of farming must include supplemental information (link) related to the lessee, acres rented, rent per acre/annual rent.
  • Landowners should verify with the County Assessor’s office that the Land Operator has reported your leased parcels.

Farm Operation Description

Firewood: Sale of firewood counts towards the production value in casual, small quantities, but it cannot be the only source of agricultural production

Pleasure Horses: Farms must produce their own hay fed to the horses, with a value of $1,000 or more, to qualify for Farm Status. Buying hay for feed does not qualify. If you rent pasture for pleasure horse, with a value of $1,000 annually, this would qualify as “Grazing”.

Bees: Ten or more permanent bee colonies are required to meet production values for Farm Status. Farms must include Certificate of Apiary Registration in addition to production proof. This annual certificate can be obtained through the Commissioner of Agriculture office.

 Agricultural Land Description

Reporting Map Parcels: Make sure to list the acreage according to use of land (pasture, cropland, woodland, and wasteland) and include all parcels involved in the farm operation. Any parcel missing from this form will not be included in the farm valuation.

Mineral and Non-Farm Income: Farms must report all coal, oil, gas or other minerals, and recreational use income, if applicable. Salaries or a pension from non-farm employment does not count as Non-Farm income.

Farm Use Vehicles and ATVs

Upon the approval of your Farm Use Valuation Application, Landowners and Land operators are eligible for a “Farm Use” decal from the WV DMV.

This decal replaces the need for a license and inspection sticker for any vehicles used in a farm operation, which includes truck and trailers:

  • Farm vehicles may run 35 miles on the highway
  • May run from sunrise to sunset
  • Must have insurance coverage as required by law
  • Not required to be inspected
  • If vehicle has valid plate, the plate must be relinquished
  • Words “Farm Use” must appear in 10″ letters on both sides of the vehicle
  • Decal must be displayed on the lower driver’s side of the windshield.
  • No limited on how many Farm Use vehicles an individual can have

 Decals for All Terrain Vehicles used for farm purposes may be purchased from the County Commission Office.

Contact our offices for assistance.