Real Property may be defined as consisting of all parcels of surface real estate, all buildings permanently affixed (when owned by the same owner as the land), and most mineral real property interests. (See Section 16 concerning minerals and W.Va. Code §11-5-3 concerning distinctions between real and personal property.) Real Property may be in Class II, III or IV. (See W.Va. Code §11-8-5).
Farm Use Valuation
The Kanawha County Assessor’s Office administers the farm use valuation program for land that is used for agricultural purposes.
Parcels used for agricultural purposes, that meet the minimum production value requirements can receive a substantial discount on the taxable valuation of the property. Parcels of five acres or larger require sales, home consumption or use of at least $1,000 in order to qualify. Parcels less than five acres may qualify if sales, home consumption or use is at least $500. Agricultural related activities include raising crops, pasturing and raising livestock, cultivating fruit trees and maintaining bee colonies, among others.
Annual farm census and farm use valuation forms must be filed with the Assessor’s Office no later than September 1st for farm valuation to be granted for the following tax year.
Please contact the Kanawha County Assessor’s Office Special Properties Section at 304-357-0189 for further information and to obtain an application.