Government > Commissioner of Revenue > Land Use Assessments
WHAT IS ROCKINGHAM COUNTY’S LAND USE PROGRAM?
The county, in finding that the preservation of real estate devoted to agricultural, horticultural, and forest use is within the public interest, has adopted the special assessment of Land Use in accordance with provisions of article 4 of chapter 32 of title 58.1 of the Code of Virginia. The purpose is to:
* Encourage the preservation and proper use of real estate to assure available sources of agriculture, horticultural and forest products.
* Conserve natural resources which will prevent erosion and to protect water supplies.
* Preserve scenic natural beauty and open spaces.
* Promote property–use planning and the orderly development of real estate for the accommodation of an expanding population, and
* Promote a balanced economy and ease pressures which force the conversion of real estate to more intensive uses.
DO YOU QUALIFY FOR AGRICULTURE (CROP OR LIVESTOCK) LAND USE?
If all woodland see below, "Do You Qualify for Forested Land Use ?"
--- You must meet all the MINIMUM STANDARDS (all answers must be YES) ---
Note: Pleasure horses or hobby livestock/poultry for personal use do not qualify.
WHAT ARE THE MINIMUM STANDARDS FOR QUALIFICATION? – All answers must be YES.
Were real estate taxes paid for the property last year? Yes ___ No ____ If yes, continue.
Did you operate (or lease out) the acreage for bona fide agricultural production for the previous consecutive five (5) years? Yes ___ No___ If yes, continue.
Did your farm’s (or lessee’s) gross sales of agricultural products exceed $1,000 for the previous five (5) years? Yes ___ No ____ If Yes, read note and continue. Note; If leased, a copy of lease agreement must be presented to Land Use Office.
Did you (or the lessee) file an IRS schedule F during each of the previous five (5) years?
Yes ___ No ____ If yes, continue.
If crops harvested, did your crop yield(s) exceed one-half (1/2) the county’s average yields for the previous three (3) years? Yes ____ No ___ If Yes, continue.
Do you farm, pasture (or lease out) a minimum of 5.0 continuous acres (6.0 acres including residence) TITLED IN THE SAME OWNERSHIP on the deed for each parcel?
Yes ___ No ____ If yes, continue.
If all answers were YES, then contact the Commissioner of the Revenue, Land Use Office
at (540)564-3066 for additional requirements and to file an application. Faxed copies are not legal. To view a sample: " application".
DO YOU QUALIFY FOR FORESTED LAND USE? – All answers must be YES.
Were real estate taxes paid for the parcel last year? Yes ___ No ____ If Yes, continue.
Do you own 20.0 acres or more of continuous woodland (21.0 acres including residence) TITLED IN THE SAME OWNERSHIP? Yes ___ No ___ If Yes, continue.
Is the land growing a well distributed, commercially valuable forest crop that is physically accessible for harvesting when mature? Yes ___ No ___ If Yes, continue.
Can you certify that the land is used in a planned program of timber management?
Yes ___ No ____ If Yes, continue.
If all answers were YES, than contact the Commissioner of Revenue, Land Use Office
at (540)564-3066 for additional requirements and to file an application. Faxed copies are not legal. To see a sample: " application" .
WHAT ARE THE FEES AND DEADLINES FOR LAND USE APPLICATIONS:
The fee is $60.00 for each parcel. Applications must be submitted by November 1st of the preceding tax year or by December 1st of the preceding tax year with a late fee of $10.00.
All owners listed on the deed must sign the application(s). No agent or attorney will qualify to sign.
THINGS YOU NEED TO KNOW ABOUT LAND USE - SUCH AS WHAT ARE YOUR LAND USE LIABILITIES?
When the qualifying use changes for a parcel to a non-qualifying use, such acreage shall be subject to rollback taxes. Non-qualified uses include:
* Acreage that has changed use, (no longer being farmed, etc).
* Acreage was rezoned to more intensive non-agricultural zoning by owner or agent.
* Acreage split off (parcel was sub-divided and original parcel or split off parcel(s) no longer meets minimum requirements for Land Use).
* Build a new residence on parcel.
ALL CHANGES TO REAL ESTATE MUST BE REPORTED TO LAND USE OFFICE WITHIN SIXTY (60) DAYS AND NEW APPLICATION FILED, IF REMAINING PORTION QUALIFIES FOR LAND USE!
HOW ARE ROLLBACK TAXES CLACULATED?
Current year, plus five (5) previous years are included when calculating rollback taxes, plus ten (10) percent interest for the previous five (5) years. Rollback taxes are based on the "deferred taxes", calculated by the difference between the land use value and the assessed fair market value shown on your tax record.
HOW ARE LAND USE VALUES DETERMINED?
Promptly upon receipt of any application, the Commissioner of the Revenue shall determine whether the subject property meets the criteria for taxation in the Land Use Program. In determining whether the property meets the criteria, the Commissioner of the Revenue may request an opinion from the State Commissioner of Agriculture and Consumer Services or the Director of the Department of Conservation and Economic Development
In valuing qualifying real estate for purposes of taxation, the Commissioner of the Revenue shall consider: (A): Personal knowledge, judgement and experience as to the value of real estate in land use. (B): Available evidence of agricultural or forest soil capability, based on soil survey classification maps developed by USDA. (C): The recommendations of values of such real estate as made by the State Land Evaluation Advisory Council.
HOW OFTEN MUST I REVALIDATE MY LAND USE CONTRACT?
All land use contracts must be revalidated every six (6) years. In addition, a fee is charged for revalidation, unless a new contract and fee was paid between revalidation periods (the fee is waived in this situation).
MISSTATEMENT OF FACT:
If it is discovered that a property owner has mislead the locality by providing false or misleading information, the current application on file is void and fair market values are applied. In addition the roll back tax (including interest and penalty) shall be levied plus an additional penalty of 100 percent of the rollback total (doubling the roll back tax).
STILL HAVE QUESTIONS?
Contact the Commissioner of Revenue, Land Use office at (540)564-3066 for additional requirements and to see a sample "application" .
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