Farm

Mail completed forms above to: Berkeley County Assessor’s Office, Attn: Farm, 400 W. Stephen Street, Suite 106, Martinsburg, WV  25401-3838.

Farm Use Valuation and Farm Census – General Information

  • Farm Use Applications and Census/statistics reports must be filed with the Assessor’s Office between July 1 and September 1 for farm valuation to be granted for the following tax year. 
  • 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.