Overview

The Commissioner of the Revenue Office administers the Land Use Program adopted by the Board of Supervisors. This program is designed to benefit taxpayers who keep their land in active production by assessing at a land use value instead of the fair market value. This results in a lower tax.

For example, if a 71-acre parcel of land is assessed at Fair Market Value for $4,000 an acre, the assessed value would be $284,000. With a tax rate of $0.56 per $100 the taxes would be $1,590.40. If in Land Use, that same parcel of land would be assessed at the use value of $600 per acre, which would be a total use value of $42,600. With a tax rate of $0.56 per $100, the taxes would be just $238.56. That is a savings of $1,351.84 for the taxpayer.

September 1 through November 2 is the deadline for new signups to apply. December 10 is the deadline for property owners that are already in the program to submit their revalidation forms. 

Requirements to Apply

• Land must have been in production for the current year
• Land cannot be in an approved subdivision recorded after July 1, 1983
• Minimum acreage requirement for crop and pastureland is 5 acres
• Minimum acreage for forest land is 20 acres
• Minimum acreage for horticulture is 5 acres
• Minimum acreage for open space is 5 acres (must be approved by Board of Supervisors for open space)
• An aerial photograph of your farm (which can be acquired at the Farm Service Agency Office in Chatham, Virginia)
• Income documentation of a minimum of $1,000 for current year must be submitted
• Taxes cannot be delinquent

An application fee of $10 and $0.10 per acre must be paid at the time the application is filed.

Notice of Change

By law, the landowner must notify the Commissioner of the Revenue Office of any change in the size or use of any tract of land in the Land Use Program within 60 days of the change.

Whenever the use of the property changes to a non-qualifying use, the property is subject to a roll-back tax and interest in such amounts as may be determined under Virginia Code 58.1-3237.

2024 Land Use Values

Land use values may be reviewed following a general reassessment. The Commissioner of the Revenue sets the land use values within the state code guideline of the "use" value of land in production. The rates set for 2024 are as follows:

• Cropland - $600 per acre
• Forest - $600 per acre
• Horticulture - $600 per acre
• Open Space - $1,300 per acre
• Pasture - $600 per acre

Taxpayers qualifying for the land use program pay tax based upon the "use value" instead of the fair market value.

Revalidation Notice

Beginning in 2010 all taxpayers enrolled in the Land Use Program are required to submit an annual revalidation form confirming continued use of the land as specified in the original application or making any changes that have occurred with the land regarding to the use, size or ownership. Income verification of at least $1,000 from crop production for the year prior the revalidation notice must be submitted to keep the property in the program. Forest land management must be validated with a forest management plan or date of last cut and anticipated next cut date.

Failure to return the required revalidation form and required income / use documentation by December 10 will cause the parcel to be removed from the program for the current year and a new application will have to be submitted and fees assessed to re-enroll the parcel for the following tax year. Payment of a late filing fee of $100.00 per parcel by December 31st would allow the parcel to remain in the program for the following tax year.

Contact

Any questions concerning the Land Use Program should be directed to 434-432-7949.