As allowed under the Virginia State Code, Frederick County has adopted an ordinance to allow taxpayers to apply for specially reduced assessments on certain real estate, depending on its use. Following very closely on the calculations of the State Land Evaluation Advisory Council (SLEAC), reductions of assessment are given on each qualifying parcel.
Such reduction encourages the continuation of farms, orchards, and forests in a time when development is driving the value of land up in a greater ratio than the return on products generated from such land.
Taxpayers owning and operating qualifying agricultural, horticultural, forestry, and open space land may apply for special annual deferment of real estate taxes on the property. Certain minimums apply as to acreage and use in each category and an annual application must be filed. This year the annual application can be filed between October 5 and November 2, 2009. If applicants file between November 3 and December 1, 2009 their application will be accepted if accompanied by a $25.00 late filing fee. No applications will be accepted after December 1, 2009.
New parcels, either broken off from qualifying land or never before in the program may apply. Initial application fee is the greater of $100.00 or .50 per acre . Site visits and details as to production income, use plan, forestry plan, and other information will be required when making an application. Information requested will depend on the category of land in use. Assessment values are reduced based on soil quality and category, using SLEAC values.
Applicants, with land in forestry use, will need to have a plan designed by a forester or other preapproved plan. Such plans should be renewed every ten (10) years. Copies of the completed plan should be presented to the Commissioner of the Revenue staff.
For a list of local foresters Click Here
Should property in land use change to non-qualifying, immediate notification should be sent to the Commissioner of the Revenue, Real Estate Office, 107 North Kent Street, Winchester, VA 22601. When property is removed from land use, due to a change in use, roll-back taxes will be applied for the current and preceding five (5) years plus interest. Because land use taxes are only a deferral of tax, roll-back taxes make the county harmless to the extent of the tax rate and full value should the property have not been in the land use assessment program.