Clarifying definition of “farm” or “farmland” for real property tax assessment purposes

SB 1018 clarifies that land used primarily for farming remains eligible for preferential farm property tax classification even if owners or tenants operate minor non-farming business activities (such as agritourism or small retail), provided farming remains the dominant use. This directly affects West Virginia farm owners and tenants who run side ventures without losing their farm tax status. The bill requires the Agriculture Commissioner to establish specific criteria for qualifying land, ensuring farming is the primary purpose and preventing disqualification due to incidental commercial activities. It does not change tax rates but refines the definition to prevent unintended loss of farm classification for properties with limited non-farming operations.