Land Use Application Deadlines

The deadline to submit the new application(s) for the land use program for the 2025 tax year, along with the appropriate documentation and supporting documentation and $125.00 fee per application, is November 1, 2024.  Applications received November 2 through December 31, 2024, will require an additional $125.00 late fee, for a total of $250.00.  In addition, applications for parcels that are new for the upcoming tax year or have an increase in assessment in 2025 on their Notice of Assessment mailed in January 2025, may be submitted within thirty (30) days after the date of that notice.  Please note that application fees are non-refundable.  A separate application is required for each parcel.

Roll-Back Taxes

Before applying for use-value assessment on a property, be aware that when a qualified use ends and is not replaced by another qualified use, the taxes that were deferred over the past five years must be rolled back and paid for by the current owner, whether or not they owned the property during that period. This process includes interest and roughly equals 6.5 to 8 times the annual taxes for the portion being rolled back.  Additionally, the total payment will be due within 30 days of billing.  Roll-back taxes are assessed at minimum on a two-acre homesite, when a permit is taken out to build a new home.

Proof of Qualifications

The Code of Virginia no longer requires a five (5) year history of use; however, a qualified use must be established as a stabilized operation prior to January 1^st of the year in which the application is made.  This requires two or more years of production showing that the property has met minimum qualifications.  Supporting documentation can be provided in several forms, which are shown below.  This documentation must show that the property is a commercial operation and that it creates at least $1,000 annually (per parcel) in revenue from the qualified use for agriculture or horticulture.

Properties currently qualified under the program must revalidate their qualified activities every two years and any change in use to a different qualified use or a non-qualified use must be immediately reported to the County Assessor’s office.  Please keep adequate track of revenue and production each year so that this can be submitted along with the revalidation form.

Supporting Documentation may be provided in one or more of the following forms:

• Profit or Loss from Farming Form 1040 Schedule F
• Farm Rental Income/Loss Form 4835
• Supplemental Income/Loss Form 1040 Schedule E
• Business Profit and Loss Form 1040 Schedule C
• Corporate Income Tax Form 1120
• Return of Partnership Income Form 1065
• Farm History Sale Receipts
• Farm Management Plan
• Forest Management Plan

Appeal Process

If you do not agree with the assessed value of a property, you may appeal to the local Board of Equalization. Any questions or concerns regarding a decision should be raised to the assessor for consideration.

In determining a property’s qualification for use-value taxation, the Assessor may request an opinion from the Director of the Department of Conservation and Recreation, the State Forester or the Commissioner of Agriculture and Consumer Services.

Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Acrobat Reader Windows Media Player Word Viewer Excel Viewer PowerPoint Viewer