Land Use

LAND USE PROGRAM

In accordance with the Virginia State Code 58.1-3230 through 58.1-3239, the Carroll County Board of Supervisors adopted the special assessment program in 2003. This program allows for the assessment of land based on use value rather than market value.

There are three classifications, in which, you may apply for: Agricultural use, Horticultural use, and Forestry use. In order to qualify for these classifications, you must meet the requirements specified below.

AGRICULTURAL USE and HORTICULTURAL USE

- the qualifying land area shall be:

  • A minimum of five (5) acres in production is required (excluding home site).
  • Devoted currently and for the five previous consecutive years to the production for:
    AGRICULTURE: sale of plant or animal products useful to the public.
    HORTICULTURE: sale of nursery, greenhouse, cut flowers, plant materials, orchards, vineyards, and small fruit products.
  • Crop or livestock production must be primarily for commercial use.  Verification for sale of crop or livestock should be submitted to establish a bona fide commercial production.
    * Sales receipts “gross sales averaging more than $1,000 annually over the previous three years”.
    * Federal Income Tax Form: (1040F) Farm Expense and Income, (4835) Farm Rental Income and Expenses, or (1040E) Cash Rent for Agricultural Land.
    * FSA (Farm Service Agency) farm and tract number.  The detailed acreage report provides listing by field number providing acreage and crop grown in each field.
  • All owners must certify that the real estate is being used in a planned program of soil management and soil conservation practices which is intended to reduce or prevent soil erosion, maintain soil nutrients, and control brush, woody growth and noxious weeds on row crops, hay and pasture.
  • Field crop production must be primarily for commercial use and the average crop yield per acre on each crop grown on the real estate during the immediate three (3) years previous, must be equal to at least one-half (1/2) of the county average for the past three (3) years.
  • There shall be a minimum of twelve (12) animal unit months of commercial livestock or poultry per five (5) acres of open land in the previous year.  An animal unit is:  1 Cow, 1 Horse, 5 Sheep, 5 Swine, 100 Chickens, 66 Turkeys, & 100 Other Fowl.

EXAMPLES:
1 Cow per 5 acres for 12 months
2 Cows per 5 acres for 6 months
3 Cows per 5 acres for 4 months

100 Chickens per 5 acres for 12 months
200 Chickens per 5 acres for 6 months
300 Chickens per 5 acres for 4 months

FOREST USE
-the qualifying land area shall be:

  • A minimum of twenty (20) acres.
  • The land must be growing a commercial forest crop that is physically accessible for harvesting when mature.
  • The land must be devoted to forest use, which has a well-distributed, commercially valuable trees to compose at least 40% stocking.
  • A planned program of Timber Management (Forest Management Plan) prepared by the Virginia Department of Forestry or a consultant forester is required.
  • Before timber is sold, the landowner(s) shall consult with the Virginia Department of Forestry or a consultant forester to prepare a parcel plan for the unit to be sold.
  • Each tract shall have a pre-harvest plan prepared prior to harvesting.  The Virginia Department of Forestry’s BMP guidelines will be used as a reference for the plan.  Recommendations in the pre-harvest plan should minimize stream and drainage crossings; pipe sizes and/or bridge recommendations; road, skid trail and log landing locations.
  • The owner shall certify that the real estate is being used in a planned program of timber-management and soil-conservation practices.

APPLICATIONS
To participate in the Special Assessment Program, the landowner must:

  • Submit an application to the County Assessor’s Office for each parcel on the land book.
  • There is a $25.00 application fee and $0.25 per acre for each application submitted.  Checks should be made payable to:  Treasurer, Carroll County.
  • Applications must be submitted by November 1 prior to the preceding tax year or 30 days after notice of “increase” of assessment is mailed.
  • A late filing fee of $25.00 per application and $0.25 per acre can be submitted between November 2 and December 31.  An owner may file an application within no more than sixty (60) days after the filing deadline.
  • Submit required documentation:
    * Sales receipts “gross sales averaging more than $1,000 annually over the previous three years”.
    * Federal Income Tax Form: (1040F) Farm Expense and Income, (4835) Farm Rental Income and Expenses, or (1040E) Cash Rent for Agricultural Land.
    * FSA (Farm Service Agency) farm and tract number.  The detailed acreage report provides listing by field number providing acreage and crop grown in each field.
    * An Aerial Photo of the property, which may be obtained from the local FSA (Farm Service Agency).
  • Applicant must furnish a count of the animals and the number of months they were located on the real estate for the previous three (3) years.
  • Applicant must furnish a list of KIND of crops and the average yield per acre that were in production for the previous three (3) years.
  • If land is leased, a certification from the property owner and lessee is required.

    * A form is provided by the Carroll County Assessor’s Office.
    *Federal Income Tax Form:  Schedule E (Showing Pasture Rent) or Form (4835) Farm Rental Income and Expenses

  • State law requires that house sites be excluded from Land Use Assessment and be assessed on a fair market basis.  Therefore all house sites have been assessed at fair market value.  If you have any true tenant houses on your property, you may furnish us with evidence of this fact and this house site acreage can be qualified for Land Use Assessment.  Persons working only part time on the farm cannot qualify the house as a tenant house.
  • No application will be accepted or approved if there are delinquent taxes on the property.
  • A new application is required whenever the use or acreage of previously approved land changes.

Land Use Application

DELINQUENT TAXES

In the event of delinquent taxes:

  • The Treasurer shall notify all land use participants who have any prior year delinquent taxes, as of April 1.
  • If delinquent taxes for prior years are still owing as of June 1, the property will be removed from the Special Assessment Program.

ROLLBACK TAX

-Rollback tax applies when land changes from a qualifying to a non-qualifying use.

  • Real estate that no longer qualifies for the Land Use Assessment Program is subject to a roll back tax.
  • The rollback tax is calculated on the difference between the tax levied, based on a use-value assessment, and the tax that would have been levied, based on a market value assessment.
  • The rollback tax shall be equal to the sum of the deferred tax for the current, and for each of the five most recent, tax years, plus interest.
  • Any change in use must be reported to the Carroll County Assessor’s Office with 60 days of the date of change to avoid having a penalty applied to the rollback tax.
  • On failure to report and pay within sixty (60) days following such change in use, such owner shall be liable for an additional penalty equal to ten (10) percent of the amount of the roll-back tax and interest, which penalty shall be collected as a part of the tax.  In addition to such penalty, there is imposed interest of one-half percent of the amount of the rollback tax, interest and penalty, for each month or fraction thereof during which the failure continues.
  • Any change in the total acreage of real estate, which is assessed in accordance with the Land Use Assessment Law, requires the filing of a new application. This requirement is in accordance with 58-769.8 of the Code of Virginia Title “Taxation.” Therefore, it is of the utmost importance that when such change in acreage occurs, it must be reported to the Commissioner of the Revenue immediately.

MATERIAL MISSTATEMENT

Any person making a material misstatement of fact in any application filed pursuant to this article shall be liable for all taxes, in such amounts and at such times as if such property had been assessed on the basis for fair market value as applied to other real estate in the taxing jurisdiction, together with interest and penalties thereon, and the owner shall be further assessed with a additional penalty of one hundred percent of such unpaid taxes.