Land Use & Zoning

In West Virginia, agricultural land is commonly given preferential property tax treatment. Land enrolled in West Virginia's Land Stewardship Program or similar programs benefits from:

AComplete exemption from all property taxes
BAssessment at use value (agricultural value) rather than fair market value, reducing tax burden✓ Correct
CImmunity from eminent domain proceedings
DAutomatic deed restriction against future development

Explanation

West Virginia provides preferential assessment for farmland and agricultural properties, taxing them at their agricultural use value rather than their potential development market value. This reduces the tax burden on farmers and helps preserve agricultural land.

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