Land Use Annual Renewal Application Online

 Land Use Tax Deferral Program

As allowed under the Code of Virginia, 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.

Applications

• Applications must be filed by November 1 of the year immediately preceding the year of tax reduction. 
• Applications can be filed between November 2 and December 1 of the immediately preceding year with the payment of a $25 late filing fee. 
• Assigned use must be valid for each year the land is in the program.
• No Applications will be accepted after December 1.

Application Information Needed:

• Applicant should know parcel number (tax map number, property ID number) for any section that is going to be in land use.
• The owner(s) must be the applicant.
• Prior year Federal Tax return Schedule F for farm income or 1120S for an S Corporation. 
• Prior year Federal Tax return Schedule C for agriculture services provided.
• Current year receipts from sales or a valid bill of sale from hay or crops.
• Horses will require Schedule F, Schedule C, and/or boarding agreements.
• Property that is in forestry use should have a Forest Management Plan on file which must be renewed every 10 years.  A list of independent foresters who will do such a plan is available from the Commissioner of the Revenue's office or by clicking here.

Minimum Acreage and Yield Requirements:

• Agriculture - Must have a minimum of five acres, excluding a one acre house site, with a minimum of five acres devoted to hay, grain, crops and/or pasture in qualifying production for sale. Pasture must have a minimum of: one head of cattle, five swine, five sheep, sixty-six turkeys, and/or one hundred chickens per five acres.
  • Horses used for personal use will not qualify for land use taxation. Horses must be kept for commercial purposes if included in land use count. 
• Horticulture – Must have a minimum of five acres, excluding a one acre house site, and a minimum of five acres must be in qualifying production for sale of fruits, nuts, nursery, and floral products. 
• Forest -   Must have a minimum of twenty acres, excluding a one acre house site, with a minimum of twenty acres composed of a tree stand of forest density.  A Forest Management Plan is required, and must be updated every ten years. 

New Parcel Applications for Land Use:

• Parcel must be in a qualifying production (for Agriculture and Horticulture), producing an average income of $1,000 per year.
• Parcel must meet the minimum acreage and yield requirements for the type of land use you are applying for.
• New applications must be filed by November 1st of the current year to be eligible to receive the land use exemption the following year. 
• A new application fee must be paid before entering the program. The one-time fee is $100 (one hundred dollars) per parcel.

Delinquent Taxes and Other Information: 

• In compliance with  § 58.1.3235 Code of Virginia, If taxes become delinquent once a parcel is in the program and are not paid by June 1st of the current year, the property will be removed, and a supplemental bill will be created for that year. 
• If taxes on an applying parcel are delinquent, land use taxation will not be granted.
• If it is discovered that false or misleading information is provided, the application will be void and a possible roll back tax could be levied. 

In compliance with§ 58.1.3230 Code of Virginia, the current land use rates are listed below.  If you have any questions, please call (540) 665-5680.