Real and Personal Property Tax Classes

Class I
All tangible personal property used exclusively in agriculture, all farm machinery and equipment, horticulture and grazing; all products of agriculture (including livestock) while owned by the producer; and any other intangible personal property.

Please note that WV Code 11-3-9 was amended effective January 1, 2007 for Tax Year 2008 to exempt Class I personal property employed exclusively in agriculture to include vehicles that qualify for a farm use exemption certification, farm machinery and equipment, livestock and products of agriculture while in the hands of the producer.

Class II
All property owned, used and occupied by the owner exclusively for residential purposes, and upon farms used and occupied by their owners or bona fide tenants.

Class III
All real and personal property, exclusive of Class 1 and Class 2, situated outside of any municipality.

Class IV
All real and personal property, exclusive of Class 1 and Class 2, situated inside any municipality.