West Virginia legislation · 2026 Regular Session
West Virginia HB4416: Classifying forestry equipment for levy purposes
Status: Signed into law, April 1, 2026
What the bill says
An act to amend the Code of West Virginia, 1931, as amended, by adding two new sections, designated §11-8-5a and §11-15-8e, relating to taxation of certain forestry equipment; classifying certain forestry equipment as Class I property; defining forestry equipment for Class I property classification; exempting the sale of forestry equipment from the consumers sales and service tax; and providing for effective dates. article 8. LEVIES. §11-8-5a. Classification of forestry property for levy purposes. (a) The purpose of this section is to support West Virginia's forestry industry by classifying fo.
From the enrolled text, March 11, 2026:
AN ACT to amend the Code of West Virginia, 1931, as amended, by adding two new sections, designated §11-8-5a and §11-15-8e, relating to taxation of certain forestry equipment; classifying certain forestry equipment as Class I property; defining forestry equipment for Class I property classification; exempting the sale of forestry equipment from the consumers sales and service tax; and providing for effective dates. article 8. LEVIES. §11-8-5a. Classification of forestry property for levy purposes. (a) The purpose of this section is to support West Virginia's forestry industry by classifying forestry equipment as Class I property, recognizing forestry as a component of agriculture essential to the state's economy. (b) For the purposes of property tax classification under §11-8-5 of this code and consistent with Article X, Section 1 of the West Virginia Constitution, forestry equipment primarily used in the harvesting, processing, or transportation of forest products shall be considered personal property employed exclusively in agriculture and classified as Class I property: Provided, That the equipment is owned by the producer of the forest products. (c) Forestry equipment shall include, but not be limited and (2) Trailers and other machinery. (d) For purposes of this article, forestry equipment may not include any vehicles which would not qualify for a farm use exemption certificate pursuant to §17A-3-2 of this code. (e) This section shall …