In 1971, the Virginia General Assembly enacted a law permitting localities to adopt a program of special assessments for agriculture, horticultural, forest and open space lands. The Warren County Board of Supervisors chose to adopt the ordinance based on State Law to conserve acreage that may otherwise be developed.

The purpose of the program is to encourage the proper use of such real estate in order to assure a readily available source of agriculture, horticultural and forest products and of open spaces; conserve natural resources to prevent erosion and protect adequate and safe water supplies; to preserve scenic natural beauty; to promote proper land-use planning and orderly development of real estate.

When your land qualifies for Land Use Taxation, the parcel receives a lower assessment than the fair market assessment. The difference in tax dollars is not a total abatement, but rather a deferment. Taxpayers owning real estate that meet the qualifications may enter the program under one or more of the following categories: Agricultural Use, Horticultural Use, Forestal Use or Open Space Use.

Qualifications: “Agricultural & Horticultural Use Categories”

• Original Applications
  • Minimum of five *acres required.
  • Copy of Schedule E or F from Federal Tax Return for last 5 years
  • Affidavit showing for past 5 years
  • Soil map and soil quality report from ACSC Office.
  • Signatures of all owners on application and MUST BE FILED SEPTEMBER 1^ST TO OCTOBER 31^ST EACH YEAR.
  • $10.00 application fee

• New Application
  • Minimum 20* acres required
  • Forestry plan from State Forester or other recognized Forester
  • Description of land quality
  • Signature of all owners, and MUST BE FILED SEPTEMBER 1^ST TO OCTOBER 31^ST.
  • $10.00 application fee
    
    
• Re-Applications
  • Minimum of five * acres required.
  • Required when acreage changes or when use changes
  • Current year production and Schedule E or F
  • Signatures of all owners and MUST BE FILED WITHIN 30 DAYS OF THE TRANSACTION THAT CHANGES PARCEL USE.
  • $10.00 fee require
    
    
• Re-Validation
  • REQUIRED ANNUALLY, current year production and Schedule F to be filed SEPTEMBER 1^ST AND DECEMBER 5^TH
  • Signature of all owners
  • No fee required