Commissioner of Revenue
The office administers the Land Use Program adopted by the Board of Supervisors. This program is designed to benefit taxpayers who keep their land in production by assessing at a land use value instead of the fair market value. This results in a lower tax. To qualify the land must have been in production for at least 5 consecutive years. The minimum requirements for row crop and pasture land is 5 acres, 20 acres for forest land, and 5 acres for horticulture. Land may be placed in the program between September 1st and November 2nd to qualify for the upcoming year. To apply, an aerial photograph of the farm (which can be acquired at the Farm Service Agency office, Chatham) will be required to complete the application. An application fee of $10.00 and 10 cents an acre must be paid at the time the application is filed. By law, the landowner must notify the Commissioner of the Revenue office of any change in the size or use of any tract of land in the Land Use Program within 60 days of the change. When the use of the property changes to a non-qualifying use, the property is subject to a roll-back tax, and interest in such amounts as may be determined under Virginia Code 58.1-3237.
Land Use values may be reviewed following a General Reassessment. The Commissioner of the Revenue sets the land use values within guidelines published by a VPI reporting of the “use” value of land in production. The rates set for 2006 are as follows:
Cropland – 435 acre
Forest – 435 acre
Pasture – 435 acre
Horticulture – 440 acre
Taxpayers qualifying for the land use program pay tax based upon the “use value” instead of the fair market value.
Any questions concerning the Land Use Program should be directed to (434) 432-7949
