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Farm Use Exemption

 

WV Code 11-1A-10 and State Legislative Regulations (Title 110 Series 1A-1991) make provision for a reduction in property tax appraisals for all qualified farmland. The reduction is based on the FARM RENTAL value of the land instead of it's fair market value. If your farm is less than 5 acres in size, you must produce at least $500 in "documented" cash sales of agricultural products. If your farm is 5 acres or more, you must have at least $1,000 in sales, use, or consumption of agricultural products to qualify. The owner does not have to be the person actually doing the farming of the property but they should make their own application if possible. If the owner is unable to do so, the operator of the farm can make application, provided the property qualifies for the exemption. As a convenience to local farmers, this Office maintains a booth at the County Farm during the Jackson County Junior Fair to assist farmers in taking advantage of this exemption.

Application for Farm Use is from July 1st through September 1st each year.

What Do I Need to Know in Order to Make This Application?
1.The breakdown of acreage into pasture, cropland, and woods.
2. The breakdown of cropland into crops grown (I.e. hay, corn, oats, tobacco, etc.)
3. The peak livestock inventory.
4. The dollar amount of your crop production and the dollar amount of your livestock production.
5. If you have mineral income on this property, this office needs to know the dollar amount you received during the past year.
A person must make application each summer to qualify for the upcoming tax year. If you have any questions concerning Farm Use Exemption, please call the Assessor's Office at (304) 373-2240.