[Adopted 4-4-2011[1]]
[1]
Editor's Note: This resolution repealed former Art. VII, Agricultural, Horticultural, and Forestal Assessments, adopted 6-1-1981, as amended.
A. 
The County of Rappahannock, having adopted a land use plan, hereby adopts land use value assessment and taxation as provided by § 58.1-3231 of the Code of Virginia. Real estate devoted to agricultural, horticultural or forest use, as defined herein, and which meets the requirements of this article and Article 4, Chapter 32, of Title 58.1 of the Code of Virginia (§ 58.1-3229 et seq.) shall be assessed and taxed as provided by this article.
B. 
As allowed by § 58.1-3231, the County of Rappahannock does not adopt use value assessment and taxation for "real estate devoted to open-space use," as defined by § 58.1-3230, which real estate shall be assessed and taxed at 100% of its fair market value unless it otherwise qualifies for use value taxation under the agricultural, horticultural or forest use classifications as defined in § 151-14 below.
C. 
In the event any mandatory provisions of Article 4, Chapter 32, of Title 58.1 of the Code of Virginia are hereafter amended to be in conflict with this article, then such mandatory provisions of said Code shall control and be deemed to amend and replace any provisions in this article which are in conflict. All references in this article preceded by "§ " shall refer to sections in the 1950 Code of Virginia, as amended, and to any recodification of those sections.
D. 
Continuation of valuation, assessment and taxation under this article shall depend on continuance of the real estate in a qualifying use, continued payment of taxes as referred to in § 58.1-3235, and compliance with the other requirements of this article and not upon continuance in the same owner of title to the land.
For the purposes of this article, the following special classifications of real estate are established and defined:
REAL ESTATE DEVOTED TO AGRICULTURAL USE
Real estate devoted to the bona fide production for sale of plants and animals useful to man under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services, or real estate devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government.
REAL ESTATE DEVOTED TO FOREST USE
Land, including the standing timber and trees thereon, devoted to tree growth in such quantity and so spaced and maintained as to constitute a forest area under standards prescribed by the State Forester.
REAL ESTATE DEVOTED TO HORTICULTURAL USE
Real estate devoted to the bona fide production for sale of fruits of all kinds, including grapes, nuts, and berries; vegetables; nursery and floral products under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services, or real estate devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government.
Land lying within an agricultural district, a forestal district or an agricultural and forestal district that has been established under § 15.2-4300 et seq. and is used in agricultural or forestal production shall automatically qualify for an agricultural or forestal use value assessment if the requirements for such assessment contained in Article 4, Chapter 32, of Title 58.1 of the Code of Virginia (§ 58.1-3229 et seq.) are satisfied.
Real estate devoted to agricultural or horticultural use upon which recreational activities are conducted for a profit, or otherwise, shall be assessed and taxed pursuant to this article as long as the recreational activities conducted on such real estate do not change the character of the real estate so that it does not meet the uniform standards prescribed by the Commissioner of Agriculture and Consumer Services. Real estate upon which recreational activities are conducted for profit, or otherwise, shall still be considered real estate devoted to forest use as long as the recreational activities conducted on such real estate do not change the character of the real estate so that it no longer constitutes a forest area under standards prescribed by the State Forester.
Real property that qualifies for land use taxation under this article shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to agricultural use. In determining whether real property is devoted to agricultural use, zoning designations and special use permits for the property shall not be the sole considerations.
Prior to the assessment of any parcel of real estate under this article, the Commissioner of Revenue shall:
A. 
Determine that the real estate meets the criteria set forth in § 58.1-3230 and the standards prescribed thereunder to qualify for one of the classifications set forth therein; the Commissioner of Revenue 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; and
B. 
Determine further that real estate devoted solely to: (1) agricultural or horticultural use consists of a minimum of five acres; (2) forest use consists of a minimum of twenty acres. These minimum acreage requirements shall be determined by adding together the total area of contiguous real estate, excluding recorded subdivision lots recorded after July 1, 1983, titled in the same ownership. Properties separated only by a public right-of-way are considered contiguous.
A. 
Property owners must submit an application for taxation on the basis of a use assessment to the Commissioner of Revenue:
(1) 
At least sixty days preceding the tax year for which such taxation is sought, that is, on or before November 1; or
(2) 
in any year in which a general reassessment is being made, the property owner may submit such application until thirty days have elapsed after his notice of assessment is mailed in accordance with § 58.1-3330, or 60 days preceding the tax year, whichever is later.
B. 
An application fee of $60 per parcel plus $0.25 per acre shall accompany all such applications. All contiguous real estate in one ownership shall be considered one parcel for purposes of charging the application fee. An application must be made for each separate parcel shown on the County tax records.
C. 
Any application filed within 15 days after the deadline for filing stated in Subsection A immediately above shall be accepted as a late filing, provided that, in addition to the normal fees, a late filing fee of $100 per parcel is paid.
D. 
An individual who is owner of an undivided interest in a parcel may apply on behalf of himself and the other owners of such parcel upon submitting an affidavit that such other owners are minors or cannot be located. An application shall be submitted whenever the use or acreage of such land previously approved changes; however, no application fee may be required when a change in acreage occurs solely as a result of a conveyance necessitated by governmental action or condemnation of a portion of any land previously approved for taxation on the basis of use assessment.
E. 
In the event of a material misstatement of facts in the application or a material change in such facts prior to the date of assessment, such application for taxation based on use assessment granted thereunder shall be void and the tax for such year extended on the basis of value determined under § 58.1-3236.
A. 
The property owner shall revalidate annually with the County on or before December 5, on forms prepared by the County, any applications previously approved.
B. 
A revalidation fee of $60 shall be assessed in 2021 for the tax year beginning 2022, and in every sixth year thereafter. Any revalidation filed after December 5 and before December 16 shall be accepted as a late filing, provided that, in addition to the normal fees, a late filing fee of $100 per parcel is paid.
[Amended 8-2-2021]
A. 
No application for assessment based on use shall be accepted or approved if, at the time the application is filed, the tax on the land affected is delinquent. Upon the payment of all delinquent taxes, including penalties and interest, the application shall be treated in accordance with the provisions of this article.
B. 
If, on April 1 of any year, the taxes for any prior year on any parcel of real property which has a special assessment as provided for in this article are delinquent, the County Treasurer shall forthwith send notice of that fact and the general provisions of this section to the property owner by first-class mail. If, after the notice has been sent, such delinquent taxes remain unpaid on June 1, the Treasurer shall notify the Commissioner of Revenue, who shall remove such parcel from the land use program. Such removal shall become effective for the current tax year.
A. 
In valuing real estate for purposes of taxation under this article, the Commissioner of Revenue shall consider only those indicia of value which such real estate has for agricultural, horticultural or forest use, and real estate taxes for such jurisdiction shall be extended upon the value so determined. In addition to use of personal knowledge, judgment and experience as to the value of real estate in agricultural, horticultural or forest use, the Commissioner shall, in arriving at the value of such land, consider available evidence of agricultural, horticultural or forest capability and the recommendations of value of such real estate as made by the State Land Evaluation Advisory Council.
B. 
In addition, such real estate in agricultural, horticultural or forest use shall be evaluated on the basis of fair market value as applied to other real estate in the taxing jurisdiction, and land book records shall be maintained to show both the use value and the fair market value of such real estate.
A. 
In determining the total area of real estate actively devoted to agricultural, horticultural or forest use, there shall be included the area of all real estate under barns, sheds, silos, cribs, greenhouses, public recreation facilities and like structures, lakes, dams, ponds, streams, irrigation ditches and like facilities; but real estate under, and such additional real estate as may be actually used in connection with, the farmhouse or home or any other structure not related to such special use shall be excluded in determining such total area.
B. 
All structures which are located on real estate in agricultural, horticultural or forest use and the farmhouse or home or any other structure not related to such special use and the real estate on which the farmhouse or home or such other structure is located, together with the additional real estate used in connection therewith, shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable structures and other real estate in the locality.
A. 
When real estate qualifies for assessment and taxation on the basis of use under this article, and the use by which it qualified changes to a nonqualifying use, or the zoning of the real estate is changed to a more-intensive use at the request of the owner or his agent, it shall be subject to additional taxes, hereinafter referred to as "roll-back taxes." Such additional taxes shall only be assessed against that portion of such real estate which no longer qualifies for assessment and taxation on the basis of use or zoning. Liability for roll-back taxes shall attach and be paid to the Treasurer only if the amount of tax due exceeds $10.
B. 
The roll-back tax shall be equal to the sum of the deferred tax for each of the five most-recent complete tax years, including simple interest on such roll-back taxes at 10% per annum. The deferred tax for each year shall be equal to the difference between the tax levied and the tax that would have been levied based on the fair market value assessment of the real estate for that year. In addition, the taxes for the current year shall be extended on the basis of fair market value, which may be accomplished by means of a supplemental assessment based upon the difference between the use value and the fair market value.
C. 
Liability to the roll-back taxes shall attach when a change in use occurs or a change in zoning of the real estate to a more-intensive use at the request of the owner or his agent occurs. Liability to the roll-back taxes shall not attach when a change in ownership of the title takes place if the new owner does not rezone the real estate to a more-intensive use and continues the real estate in the use for which it is classified under the conditions prescribed in this article. The owner of any real estate which has been zoned to more-intensive use at the request of the owner or his agent, or is otherwise subject to or liable for roll-back taxes, shall, within sixty days following such change in use or zoning, report such change to the Commissioner of Revenue on such forms as may be prescribed. The Commissioner shall forthwith determine and assess the roll-back tax, which shall be assessed against and paid by the owner of the property at the time the change in use which no longer qualifies occurs, or at the time of the zoning of the real estate to a more-intensive use at the request of the owner or his agent occurs, and shall be paid to the Treasurer within thirty days of the assessment. If the amount due is not paid by the due date, the Treasurer shall impose a penalty and interest on the amount of the roll-back tax, including interest for prior years. Such penalty and interest shall be imposed in accordance with §§ 58.1-3915 and 58.1-3916.
D. 
Real property zoned to a more-intensive use, at the request of the owner or his agent, shall be subject to and liable for the roll-back tax at the time such zoning is changed. The roll-back tax shall be levied and collected from the owner of the real estate in accordance with the preceding subsection. Real property zoned to a more-intensive use at the request of the owner or his agent shall be subject to and liable for the roll-back tax at the time of such zoning. Said roll-back tax, plus interest calculated as provided in this article, shall be levied and collected at the time such property is rezoned. No real property rezoned to a more-intensive use at the request of the owner or his agent shall be eligible for taxation and assessment under this article, provided that these provisions shall not be applicable to any rezoning which is required for the establishment, continuation, or expansion of a qualifying use. If the property is subsequently rezoned to agricultural or horticultural, it shall be eligible for consideration for assessment and taxation under this article only after three years have passed since the rezoning was effective.
A. 
Any person failing to report properly any change in use of property for which an application for use value taxation had been filed shall be liable for all such taxes, in such amounts and at such times as if he had complied herewith and assessments had been properly made.
B. 
Any person making a material misstatement of fact in any such application shall be liable for all such taxes, in such amounts and at such times as if such property had been assessed on the basis of fair market value as applied to other real estate in the taxing jurisdiction, together with interest and penalties thereon as provided by Article XVI of this chapter. If such material misstatement was made with the intent to defraud the locality, he shall be further assessed with an additional penalty of 100% of such unpaid taxes.
C. 
For purposes of this subsection and § 58.1-3234, incorrect information on the following subjects will be considered material misstatements of fact:
(1) 
The number and identities of the known owners of the property at the time of application;
(2) 
The actual use of the property.
D. 
The intentional misrepresentation of the number of acres in the parcel or the number of acres to be taxed according to use shall also be considered a material misstatement of fact for the purposes of this section and § 58.1-3234.
A. 
Separation or split-off of lots, pieces or parcels of land from the real estate which is being valued, assessed and taxed under an ordinance adopted pursuant to this article, either by conveyance or other action of the owner of such real estate, shall subject the real estate so separated to liability for the roll-back taxes applicable thereto, but shall not impair the right of each subdivided parcel of such real estate to qualify for such valuation, assessment and taxation in any and all future years, provided it meets the minimum acreage requirements and such other conditions of this article as may be applicable. Such separation or split-off of lots shall not impair the right of the remaining real estate to continuance of such valuation, assessment and taxation without liability for roll-back taxes, provided it meets the minimum acreage requirements and other applicable conditions of this article.
B. 
No subdivision, separation, or split-off of property which results in parcels that meet the minimum acreage requirements of this article, and that are used for one or more of the purposes set forth in § 58.1-3230, shall be subject to the provisions of the preceding subsection.
Where contiguous real estate in agricultural, horticultural or forest use in one ownership is located in more than one taxing locality, compliance with the minimum acreage shall be determined on the basis of the total area of such real estate and not the area which is located in the particular taxing locality.
The taking of real estate which is being valued, assessed and taxed under this article by right of eminent domain shall not subject the real estate so taken to the roll-back taxes herein imposed.
The provisions of Title 58.1 of the Code of Virginia applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder mutatis mutandis, including, without limitation, provisions relating to tax liens, boards of equalization and the correction of erroneous assessments; and for such purposes, the roll-back taxes shall be considered to be deferred real estate taxes.