The Land Use Assessment Program is provided for in the Code of Virginia § 58.1-3230. The program permits localities to offer a program of special assessments for agricultural and horticultural lands. Properties that qualify for this program are assessed on the value of the land for agricultural production rather than fair market value. The purpose of the program is to encourage the continuation of farming and the retention of aesthetically pleasing natural vistas. There is a minimum acreage requirement of five acres.
Other Qualifying Conditions & Fees
Other qualifying conditions and restrictions exist for properties taxed under this program. There is an initial fee for new properties in the Land Use Assessment Program. Initial applications ($25 application fee) and annual revalidation applications must be filed by May 1 for July 1. Late initial applications and late revalidation applications may be filed from May 2 through June 30 with a $50.00 late application fee.
Applications are available at the Office of the Assessor of Real Estate. Please call (757) 727-8311 if you need assistance in completing an application or would like clarification of the requirements. More information about the Land Use Program may be found in the Manual of the State Land Evaluation Advisory Council.