106 North Street West, Ripley WV 25271
WV Code 11-1A-10
and State Legislative Regulations (Title 110
Series 1A-1991) make provision for a reduction
in property tax appraisals for all qualified
farmland. The reduction is based on the FARM
RENTAL value of the land instead of it's fair
market value. If your farm is less than 5 acres
in size, you must produce at least $500 in
"documented" cash sales of agricultural
products. If your farm is 5 acres or more, you
must have at least $1,000 in sales, use, or
consumption of agricultural products to qualify.
The owner does not have to be the person
actually doing the farming of the property but
they should make their own application if
possible. If the owner is unable to do so, the
operator of the farm can make application,
provided the property qualifies for the
exemption. As a convenience to local farmers,
this Office maintains a booth at the County Farm
during the Jackson County Junior Fair to assist
farmers in taking advantage of this exemption.
Application for Farm
Use is from July 1st through September 1st each
What Do I Need to Know in
Order to Make This Application?
1.The breakdown of
acreage into pasture, cropland, and woods.
2. The breakdown of
cropland into crops grown (I.e. hay, corn, oats,
3. The peak livestock
4. The dollar amount of
your crop production and the dollar amount of
your livestock production.
5. If you have mineral
income on this property, this office needs to
know the dollar amount you received during the
A person must make
application each summer to qualify for the
upcoming tax year. If you have any questions
concerning Farm Use Exemption, please call the
Assessor's Office at (304) 373-2240.
Jackson County Assessor's Office
106 North Street West Ripley, WV 25271 304-373-2240