Land Use

The land use ordinance for Fluvanna County was adopted effective January 1, 1978 declaring the preservation of real estate devoted to agricultural, horticultural, forest and open space uses within the County be taxed by the use assessment in accordance with the provisions outlined in article 4 of chapter 32 of title 58.1 of the Code of Virginia. The purpose of the land use program is to assure a readily available source of agricultural, horticultural, and forest products; conserve natural resources in forms which will prevent erosion; protect adequate and safe water supplies; preserve scenic natural beauty and open spaces; promote proper land use planning and the orderly development of real estate for the accommodation of an expanding population; and promote a balanced economy and ameliorate pressures which force the conversion of such real estate to more intensive uses.

The land use program is a tax deferral, not a discount. The assessment of the land for taxation is based on the use value instead of the fair market value. The tax deferral amount will be repaid with interest if the use of the land changes (see Roll Back Taxes and Penalty below for additional information). Properties that qualify under these categories must apply to the Commissioner of the Revenue office by November 1st.

Properties may be eligible for special valuation and assessment when it meets the following criteria:

Agriculture Use:

• When 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 (including grains, feed crops, tobacco, cotton, peanuts, forage crops, commercial sod and seed, bees and apiary products, dairy animals and products, poultry and poultry products, beef cattle, sheep, swine, and horses. Horses must be for commercial purposes to qualify such as breeding, boarding or service of the horses, such as riding lessons, academics, training horses or the sale of manure), or when 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. Requires 5 acres minimum, excluding any dwelling site and the two acres surrounding the dwelling.

Horticulture Use:

• When 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 (greenhouse operations, cut flowers, plant materials, orchards, and vineyards), or when 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. Requires 5 acres minimum, excluding any dwelling site and the two acres surrounding the dwelling.

Forest Use:

• When 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. Requires 20 acres minimum, excluding any dwelling site and two acres surrounding the dwelling.

Open Space Use:

• When so used as to be provided or preserved for park or recreational purposes, conservation of land or other natural resources, floodways, historic or scenic purposes, or assisting in the shaping of the character, direction and timing of community development or for the public interest and consistent with the local land-use plan under uniform standards prescribed by the Director of the Department of Conservation and Recreation. Requires 10 acres minimum, excluding any dwelling site and the two acres surrounding the dwelling. Also requires an agreement that must be set for a minimum of four (4) years (maximum of 10 years), approved by the Board of Supervisors, and recorded in the Clerk's Office before it can go into effect. The owner agrees to pay the cost of recordation, if any.

Filing Deadline: November 1st

• Deadline for submitting:
  • Land use applications for the next calendar year
  • Land use revalidation forms for the next calendar year
  • Land use open space agreements for the next calendar year

Applications/Fees:

To participate in the land use program, the landowner must:

• Submit an application to apply for the program or whenever a change in ownership or acreage on previously approved land occurs by November 1st.
  • The non-refundable application fee of $25 plus ten cents an acre on the entire parcel acreage is required on new applications and applications being submitted on behalf of acreage changes.
• Additional documentation may be requested to verify use.
• No application will be accepted or approved if there are delinquent taxes on the property.

Annual Revalidation Forms:

To continue participation in the land use program, the landowner must:

• File an annual revalidation form of an approved application by November 1st to continue real estate in the land use program for the following year.
  • These forms will be mailed from the Commissioner of the Revenue's Office by October 1st.
• There is no fee accompanying revalidation forms.

Delinquent Taxes:

If on April 1st 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 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 1st, the treasurer shall notify the Commissioner of the Revenue who shall remove such parcel from the land use program. (Comp. 1974, Ch. 23; Ord. eff. 1/1/78)

Roll Back Taxes and Penalty:

Whenever land has qualified for assessment and taxation according to use and has been converted to a non-qualifying use or rezoned to a more intensive use at the request of the owner or his agent, that land is subject to the roll-back tax as provided in section 58.1-3237(D). The roll back tax shall be equal to the sum of the deferred tax (fair market value minus land use value) for the current year and five previous years including interest equivalent to delinquent taxes for each of the years. A completed land use roll back taxes request form is required for parcels requesting removal from the land use program and rollback taxes issued.

For additional information regarding this program please see Fluvanna Code Section 20-4 below; Special Assessments for Agricultural, Horticultural, Forest and Open Space Real Estate.