Prior to the assessment of any parcel of real estate under any ordinance adopted pursuant to this article, the local assessing officer shall:
1. Determine that the real estate meets the criteria set forth in § 58.1-3230 and the standards prescribed thereunder to qualify for one of the classifications set forth therein, and he may request an opinion from the Director of the Department of Conservation and Recreation, the State Forester or the Commissioner of Agriculture and Consumer Services;
2. Determine further that real estate devoted solely to (i) agricultural or horticultural use consists of a minimum of five acres, except that for real estate used for agricultural purposes, for purposes of engaging in aquaculture as defined in § 3.2-2600, or for purposes of raising specialty crops as defined by local ordinance, the governing body may by ordinance prescribe that these uses consist of a minimum acreage of less than five acres; (ii) forest use consists of a minimum of 20 acres; and (iii) open-space use consists of a minimum of five acres or such greater minimum acreage as may be prescribed by local ordinance, except that for real estate adjacent to a scenic river, a scenic highway, a Virginia Byway or public property in the Virginia Outdoors Plan or for any real estate in any city, county or town having a density of population greater than 5,000 per square mile, for any real estate in any county operating under the urban county executive form of government, or the unincorporated Town of Yorktown chartered in 1691, the governing body may by ordinance prescribe that land devoted to open-space uses consist of a minimum of one quarter of an acre.
The minimum acreage requirements for special classifications of real estate shall be determined by adding together the total area of contiguous real estate excluding recorded subdivision lots recorded after July 1, 1983, titled in the same ownership. However, for purposes of adding together such total area of contiguous real estate, any noncontiguous parcel of real property included in an agricultural, forestal, or an agricultural and forestal district of local significance pursuant to subsection B of § 15.2-4405 shall be deemed to be contiguous to any other real property that is located in such district. For purposes of this section, properties separated only by a public right-of-way are considered contiguous; and
3. Determine further that real estate devoted to open-space use is (i) within an agricultural, a forestal, or an agricultural and forestal district entered into pursuant to Chapter 43 (§ 15.2-4300 et seq.) of Title 15.2, or (ii) subject to a recorded perpetual easement that is held by a public body, and promotes the open-space use classification, as defined in § 58.1-3230, or (iii) subject to a recorded commitment entered into by the landowners with the local governing body, or its authorized designee, not to change the use to a nonqualifying use for a time period stated in the commitment of not less than four years nor more than 10 years. Such commitment shall be subject to uniform standards prescribed by the Director of the Department of Conservation and Recreation pursuant to the authority set out in § 58.1-3240. Such commitment shall run with the land for the applicable period, and may be terminated in the manner provided in § 15.2-4314 for withdrawal of land from an agricultural, a forestal or an agricultural and forestal district.
Code 1950, § 58-769.7; 1971, Ex. Sess., c. 172; 1973, c. 209; 1980, c. 75; 1984, cc. 675, 739, 750; 1987, c. 550; 1988, cc. 462, 695; 1989, c. 656; 1990, c. 695; 1991, cc. 69, 490; 2002, c. 475; 2003, c. 356; 2010, c. 653; 2015, c. 485.
Structure Code of Virginia
Chapter 32 - Real Property Tax
§ 58.1-3200. Real estate subject to local taxation; taxable real estate defined; leaseholds
§ 58.1-3201. What real estate to be taxed; amount of assessment; public service corporation property
§ 58.1-3202. Taxation of certain multi-unit real estate
§ 58.1-3203. Taxation of certain leasehold interests; concessions
§ 58.1-3210. Exemption or deferral of taxes on property of certain elderly and handicapped persons
§ 58.1-3211.1. Prorated tax exemption or deferral of tax
§ 58.1-3212. Local restrictions and exemptions
§ 58.1-3213. Application for exemption
§ 58.1-3214. Absence from residence
§ 58.1-3215. Effective date; change in circumstances
§ 58.1-3216. Deferral programs; taxes to be lien on property
§ 58.1-3217. Permanently and totally disabled defined
§ 58.1-3219. Deferral of portion of real estate tax increases
§ 58.1-3219.1. Conditions of deferral; payment of deferred amounts
§ 58.1-3219.5. Exemption from taxes on property for disabled veterans
§ 58.1-3219.6. Application for exemption
§ 58.1-3219.7. Commissioner of the Department of Veterans Services; rules and regulations; appeal
§ 58.1-3219.8. Absence from residence
§ 58.1-3219.10. Application for exemption
§ 58.1-3219.11. Commissioner of the Department of Veterans Services; rules and regulations
§ 58.1-3219.12. Absence from residence
§ 58.1-3219.15. Application for exemption
§ 58.1-3219.16. Absence from residence
§ 58.1-3221.1. Classification of land and improvements for tax purposes
§ 58.1-3221.2. Classification of certain energy-efficient buildings for tax purposes
§ 58.1-3221.5. Classification of certain historical buildings for tax purposes
§ 58.1-3221.6. Classification of blighted and derelict properties in certain localities
§ 58.1-3222. Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings
§ 58.1-3223. Taxation of life tenant's interest when remainder held by United States
§ 58.1-3224. Apportionment of city taxes when part of real estate becomes separately owned
§ 58.1-3225. Apportionment of taxes, etc., on partition
§ 58.1-3226. Procedure for such apportionment
§ 58.1-3226.1. Release of lien on portion of real estate upon payment of taxes
§ 58.1-3227. Proration of delinquent taxes after purchase of part of tract
§ 58.1-3228. Release of delinquent tax lien to facilitate a conveyance of real property
§ 58.1-3228.1. Partial exemption from real property taxes for flood mitigation efforts
§ 58.1-3228.2. Classification of real property owned by certain surviving spouses for tax purposes
§ 58.1-3230. Special classifications of real estate established and defined
§ 58.1-3235. Removal of parcels from program if taxes delinquent
§ 58.1-3236. Valuation of real estate under ordinance
§ 58.1-3237. Change in use or zoning of real estate assessed under ordinance; roll-back taxes
§ 58.1-3238. Failure to report change in use; misstatements in applications
§ 58.1-3242. Taking of real estate assessed under ordinance by right of eminent domain
§ 58.1-3242.1. Forest Sustainability Fund
§ 58.1-3243. Application of other provisions of Title 58.1
§ 58.1-3244. Article not in conflict with requirements for preparation and use of true values
§ 58.1-3245.1. Blighted areas constitute public danger
§ 58.1-3245.2. Tax increment financing
§ 58.1-3245.4. Issuance of obligations for project costs
§ 58.1-3245.4:1. No annual debt limits for certain cities
§ 58.1-3245.5. Dissolving the Tax Increment Financing Fund
§ 58.1-3245.7. Promotion of development of local enterprise zones
§ 58.1-3245.8. Adoption of local enterprise zone development taxation program
§ 58.1-3245.10. Use of funds deposited in the Local Enterprise Zone Development Fund
§ 58.1-3245.11. Dissolving the Local Enterprise Zone Development Fund
§ 58.1-3245.12. Local enterprise zone program for technology, defense, or green development zones
§ 58.1-3250. General reassessment in cities
§ 58.1-3251. Annual assessment and reassessment in cities having not more than 30,000 population
§ 58.1-3253. Biennial general reassessments; annual or biennial assessment
§ 58.1-3254. Reassessment by direction of governing body
§ 58.1-3255. General reassessment every four years not required in certain counties
§ 58.1-3256. Reassessment in towns; appeals of assessments
§ 58.1-3257. Completion of work; extensions
§ 58.1-3258.2. Grounds for denial or revocation of certification
§ 58.1-3259. Failure of county or city to comply with law on general reassessment of real estate
§ 58.1-3261. Annual assessment of real estate in certain other cities and counties
§ 58.1-3270. Annual or biennial assessment and equalization by commissioner of revenue
§ 58.1-3272. How assessments made by board or assessor
§ 58.1-3274. Establishment of department of real estate assessment; joint departments
§ 58.1-3275. By whom reassessment made in cities and counties
§ 58.1-3276. Qualifications of assessors and appraisers; removal and appointment of substitute
§ 58.1-3277. Forms for general reassessment of real estate in counties, cities and towns
§ 58.1-3278. Department to render assistance
§ 58.1-3280. Assessment of values
§ 58.1-3281. When commissioner of the revenue to ascertain ownership of real estate; tax year
§ 58.1-3282. When land and improvements owned separately; how assessed
§ 58.1-3283. Assessment of airspace owned separately from subjacent land surface
§ 58.1-3284.1. Assessment of lots and open spaces in certain planned development subdivisions
§ 58.1-3284.2. Reassessment of residential property containing defective drywall
§ 58.1-3284.3. Wetlands to be specially and separately assessed
§ 58.1-3285. Assessment and reassessment of lots when subdivided or rezoned
§ 58.1-3286. Mineral lands to be specially and separately assessed; severance tax
§ 58.1-3287. Mineral lands and minerals to be included in general reassessment of real estate
§ 58.1-3288. Assessment in name of "unknown owner."
§ 58.1-3290. How land divided among several owners to be assessed
§ 58.1-3291. Valuation of repairs, additions and new buildings
§ 58.1-3293. Building, etc., when damaged or destroyed, value to be reduced
§ 58.1-3295. Assessment of real property; affordable housing
§ 58.1-3295.1. Assessment of real property; residential rental apartments
§ 58.1-3295.3. Assessment of real property; data centers
§ 58.1-3301. Form of land book
§ 58.1-3302. What the table of town or city lots to contain
§ 58.1-3304. Lists of judgments for partition or recovery of lands and of lands devised
§ 58.1-3305. Penalty on clerks for failure to deliver such lists
§ 58.1-3306. Librarian of Virginia to furnish abstracts of grants
§ 58.1-3308. Commissioner to enter lands appearing on abstracts and assess their value
§ 58.1-3311. Land book not to be altered after delivery to local treasurer
§ 58.1-3312. Changes to be noted in land book by commissioner in making it out
§ 58.1-3313. Commissioners to correct mistakes in their land books
§ 58.1-3314. Transfer and entry fees
§ 58.1-3315. Collection of fees
§ 58.1-3320. Taxes to be extended on basis of assessment
§ 58.1-3321. Effect on rate when assessment results in tax increase; public hearings; referendum
§ 58.1-3330. Notice of change in assessment
§ 58.1-3331. Public disclosure of certain assessment records
§ 58.1-3332. Property appraisal cards or sheets
§ 58.1-3342. Assessment upon owner's death; liability of personalty for tax
§ 58.1-3343. Effect of lien on certain real estate jointly owned
§ 58.1-3344. Taxes a lien on fee simple estate, not merely on interest of owner
§ 58.1-3345. Tax liens on timber in certain counties
§ 58.1-3350. Review of assessment
§ 58.1-3351. How assessed value changed; improvements; correction by court or board of equalization
§ 58.1-3352. When lands in one place are assessed in another; how error corrected
§ 58.1-3353. Assessment not invalid unless rights prejudiced by error
§ 58.1-3354. Change when easement acquired
§ 58.1-3360.2. Proration by court; effect on interest and penalties
§ 58.1-3361. Clerk to furnish lists of such lands
§ 58.1-3362. Refund of taxes paid; effect on penalties and interest
§ 58.1-3363. Recovery of taxes paid while contesting condemnation
§ 58.1-3371. Appointment in counties with county executive or county manager form of government
§ 58.1-3373. Permanent board of equalization
§ 58.1-3373.1. City may elect to provide for board of equalization
§ 58.1-3374. Qualifications of members; vacancies
§ 58.1-3375. Compensation of members
§ 58.1-3376. Organization and assistants; legal assistance
§ 58.1-3377. Use of land books
§ 58.1-3378. Sittings; notices thereof
§ 58.1-3379. Hearing complaints and equalizing assessments
§ 58.1-3380. Taxpayer or local authorities may apply for equalization
§ 58.1-3381. Action of board; notice required before increase made
§ 58.1-3383. Omitted real estate and duplicate assessments
§ 58.1-3384. Minutes and copies of orders
§ 58.1-3385. Commissioner to make changes ordered; when order exonerates taxpayer
§ 58.1-3386. Power of boards to send for persons and papers