Bloomberg Tax
Feb. 2, 2022, 5:51 PM

West Virginia Ranch Not Eligible for State’s Farm Tax Break

Sam McQuillan
Sam McQuillan
Reporter

West Virginia’s highest court has ruled a man could not use a special valuation method that helps farms lower their property tax, because his 29-acre ranch did not meet agricultural requirements for it.

The West Virginia Supreme Court of Appeals on Tuesday affirmed a lower court decision upholding a tax commissioner assessment that prevents Stephen Settimi from using the farm use valuation for ad valorem property taxes on Flying Squirrel Ranch & Farm in 2020. The special valuation method can lower the tax burden on actively farmed West Virginia property.

The court ultimately found that, ...