The County finds that the preservation of real estate devoted to agricultural, horticultural, forest and open space uses within its boundaries is in the public interest and, having heretofore adopted a land use plan, hereby ordains that such real estate shall be taxed in accordance with the provisions of Title 58.1, Ch. 32, Art. 4, Code of Virginia, and of this article.
[Adopted as Ch. 7, Art. VII, of the 1975 Code]
[Amended 7-20-1976; 11-16-2010]
A.
The owner of any real estate meeting the criteria set forth in §§ 58.1-3230 and 58.1-3236(b), Code of Virginia, may, on or before November 1 of each year, apply to the Commissioner of the Revenue for the classification, assessment and taxation of such property for the next succeeding tax year on the basis of its use, under the procedures set forth in § 58.1-3236, Code of Virginia. Such application shall be on forms provided by the State Department of Taxation and supplied by the Commissioner of the Revenue and shall include such additional schedules, photographs and drawings as may be required by the Commissioner of the Revenue. An application fee of $10 shall accompany each application.
B.
A separate application shall be filed for each parcel on the land book, provided that when applications are submitted by one owner for contiguous parcels, only one application fee shall be required.
C.
Any such property owner qualifying for classification, assessment and taxation of real estate on the basis of land use shall revalidate such classification, assessment and taxation by filing with the Commissioner of the Revenue, not later than April 1 of the tax year in which any general reassessment becomes effective, a revalidation request on a form to be provided by the Commissioner of the Revenue.
[Amended 11-16-2010]
A.
Promptly upon receipt of any application, the Commissioner of the Revenue shall determine whether the subject property meets the criteria for taxation under this article. If the Commissioner of the Revenue determines that the subject property does meet such criteria, he shall determine the value of such property for its qualifying use, as well as its fair market value.
B.
In determining whether the subject property meets the criteria for agricultural use or horticultural use, the Commissioner of the Revenue may request an opinion from the Commissioner of Agriculture and Consumer Services; in determining whether the subject property meets the criteria for forest use, he may request an opinion from the State Forester; and in determining whether the subject property meets the criteria for open space use, he may request an opinion from the Director of the Department of Conservation and Recreation. Upon the refusal of the Commissioner of Agriculture and Consumer Services, the State Forester or the Director of the Department of Conservation and Recreation to issue an opinion or in the event of an unfavorable opinion which does not comport with standards set forth by the respective Commissioner, Forester or Director, the party aggrieved may seek relief from any court of record wherein the real estate in question is located. If the court finds in his favor, it may issue an order which shall serve in lieu of an opinion for the purposes of this article.
The use value and fair market value of any qualifying property shall be placed on the land book before delivery to the Treasurer, and the tax for the next succeeding tax year shall be extended from the use value.
[Amended 4-15-2025[1]]
There is hereby imposed a roll-back tax in such amounts as may be determined under Code of Virginia, § 58.1-3237, and simple interest thereon at the rate of 6%, on real estate which has qualified for assessment and taxation on the basis of use under this article, upon any of the following occurrences, except as provided in § 160-23.1:
A.
When the use by which it qualified changes to a more intensive use or to a nonqualifying use.
B.
When it is rezoned to a more intensive use, as described in Code of Virginia, § 58.1-3237, other that as set forth in Warren County Code § 160-23.1.
C.
When one or more parcels, lots or pieces of land are separated or split off from the real estate, as described in Code of Virginia, § 58.1-3241.
[1]
Editor's Note: This ordinance also provided that it shall be effective for taxes levied on and after 1-1-2026.
[Added 4-15-2025[1]]
Notwithstanding the provisions of § 160-23:
A.
Roll-back taxes shall not become due for any parcel of real property which has a special assessment as provided for in this article solely because the zoning of the property is changed to Industrial or Commercial and for the uses described therein, or, with respect to property located in Front Royal, a zoning district that allows only uses of an industrial or commercial nature, and for the uses described therein;
B.
Any parcel of real estate that has a change in zoning as described in Subsection A shall not have to pay roll-back taxes, and shall continue to pay use value assessment and taxation, subject to the eventual payment of roll-back taxes in accordance with the provisions of this article, so long as the use by which the parcel qualified does not change to a nonqualifying use; and
C.
The imposition of roll-back taxes as described in this section shall occur when the use by which it qualified changes to a nonqualifying use, or if one or more parcels of land are separated or split off from the real estate, as described in Code of Virginia, § 58.1-3241.
[1]
Editor's Note: This ordinance also provided that it shall be effective for taxes levied on and after 1-1-2026.
A.
The owner of any real estate liable for roll-back taxes shall report to the Treasurer, on forms to be prescribed, any change in the use of such property to nonqualifying use and shall pay the roll-back tax then due. On failure so to report and pay within 60 days following such change in use, such owner shall be liable for an additional penalty equal to 10% of the amount of the roll-back tax and interest, which penalty shall be collected as a part of the tax. In addition to such penalty, there is hereby imposed interest of 1/2 of 1% of the amount of the roll-back tax, interest and penalty for each month or fraction thereof during which the failure continues.
B.
Any person making a material misstatement of fact in any application filed pursuant hereto shall be liable for all 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, and he shall be further assessed with an additional penalty of 100% of such unpaid taxes.
The provisions of Title 58.1, 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 and the correction of erroneous assessments, and for such purposes, the roll-back taxes shall be considered to be deferred real estate taxes.