AGENDA DATE: 6/18/2025
TITLE:
Title
Calendar Year 2026 Land Use Revalidation Process Introduction
BODY
SUBJECT/PROPOSAL/REQUEST: Presentation of the Calendar Year (CY) 2026 land use revalidation process.
ITEM TYPE: Regular Information Item
STAFF CONTACT(S): Richardson, Herrick, Tevendale, Sumner, Bowman, Lynch
PRESENTER (S): Peter Lynch, County Assessor
LEGAL REVIEW: Yes
REVIEWED BY: Jeffrey B. Richardson
BACKGROUND: In 1971, the General Assembly enacted an Article of the Virginia Code to enable special assessments for land preservation. Among the stated purposes of the original legislation (Virginia Code § 58-769.4) were to 1) encourage the preservation and proper use of real estate to assure a readily available source of agricultural, horticultural and forest products and of open space within the reach of concentrations of population; 2) conserve natural resources in forms which will prevent erosion and to protect adequate and safe water supplies; 3) preserve scenic natural beauty and open spaces; 4) promote proper land use planning and the orderly development of real estate for an expanding population; and 5) promote a balanced economy and lessen pressures which force conversion of real estate to more intense uses.
Virginia Code § 58.1-3230 defines four qualifying categories for use value assessments, listed in Attachment A (Qualifying Categories for Use Value Assessment). The State Land Evaluation Advisory Council (SLEAC) establishes uniform standards and annually publishes ranges of suggested values for the use value assessments. Albemarle County offers Land Use (LU) assessments, resulting in tax deferrals for qualifying property, for all four uses. Property owners must apply to qualify under any of the four uses.
Revalidation: Virginia Code § 58.1-3234 authorizes the governing body of any locality to require property owners receiving LU value assessments to revalidate any previously approved application at least every six years with such locality. Revalidation applications must be made on or before the date on which the last installment of property tax prior to the effective date of the assessment is due, on forms prepared by the County Assessor’s office. Revalidation requires participating property owners to confirm and provide documentation that the property continues to meet qualifying production standards.
In 2008, the Board adopted an ordinance (what is now County Code § 15-716) requiring owners to revalidate their properties to confirm an ongoing qualified use on a biennial basis. The 2008 land book included 4,880 parcels in the land use program with a total deferred assessed value of $2.645 billion, resulting in $18,782,411 in deferred taxes. The revalidation process helped the County Assessor’s office find and remove non-qualified properties (or portions of properties) from the program. The number of parcels steadily declined in the years following the first revalidation. The 2025 land book now includes 3,736 parcels in the land use program with a deferred assessed value of $1.473 billion, resulting in deferred taxes of $12,357,612.
This agenda item is to inform the Board of the land use revalidation process, including process improvements for the upcoming revalidation.
STRATEGIC PLAN: Mission - To enhance the well-being and quality of life for all community members through the provision of the highest level of public service consistent with the prudent use of public funds.
DISCUSSION:
Continued Streamlined Revalidation Process: Since 2018, staff has provided only the applicable revalidation forms based on a property’s previous qualification, which simplified the revalidation for both the owner and the County. Staff also simplified the forms to ask only for the information necessary to determine ongoing qualified activity.
New Online Option: For the 2026 revalidation, staff has developed a new optional online revalidation system. This process allows the property owner to answer a series of questions, then automatically fills out the appropriate forms, and allows the property owner to sign and certify the information electronically. Paper forms can still be submitted. Whether the forms are submitted online or via paper, they will be entered into the County’s system, which will allow staff to track applications, check them for completeness, and communicate back to the owner.
As a notable benefit of the automated online process, an email will automatically be sent confirming receipt and notifying the property owner whether the application is complete or incomplete, specifying what is still needed. This step was needed in the past, but not achievable manually.
Deadlines: The revalidation has no cost to property owners if completed by the September 1st deadline. If a complete application is submitted between September 2nd and December 5th, there is a $125 per parcel late fee. If a completed revalidation is not received by December 5th, the parcel is removed from the program for the 2026 tax year.
Communication:
June 18, 2025 is the target date to mail the revalidation forms to the owners of the 3,735 properties that are currently qualified under the Land Use program. As discussed above, the forms will be tailored to the prior use of the property as indicated in the County’s assessment records. The mailing will provide directions on how to connect to the online application if the owner is interested in this method.
Additionally, staff will send an email letting property owners know about the upcoming mailing and the new optional online process. Staff has email addresses for approximately 99% of properties in the Land Use program. Email address collection efforts began in the 2020 revalidation process.
-Staff will also send a reminder email approximately two weeks in advance of the September 1st deadline as well as in advance of the final December 5th deadline.
- An overview of the revalidation process can also be found on the County’s website along with a link to the SLEAC manual referenced on the revalidation applications.
Compliance Checks: The revalidation process provides the County information on which to base the ongoing qualified use. The process is not complete until the County’s Land Use Administrator completes a compliance check. During the 18-month period following the revalidation application cycle, staff will work to confirm that the information provided on the revalidation forms is accurate and current, that an active use is occurring on the property, and that the minimum acreages are met. These checks are conducted primarily using Pictometry, aerial photography, and, where necessary, a field inspection.
Roll-back Taxes: Roll-back taxes are assessed when a property ceases a qualifying use or is rezoned to a more intense use at the request of the owner(s). These taxes are a recovery of the current and five previous years of deferred taxes plus interest. Failing to revalidate on time or at all will cause a property to be removed from the land use program, but will not cause it to be immediately rolled back. If the qualifying use continued, the property is taken out of land use taxation and is monitored for the next five years. Only if the use is confirmed to have been discontinued will roll-back taxes be assessed.
BUDGET IMPACT: The greatest impact on the budget is that holding everyone to the required standards reduces the number of properties in the land use program, which reduces the amount of taxes that are deferred each year.
RECOMMENDATION:
Recommendation
This executive summary is intended to inform the Board of the CY 2026 land use revalidation process and address Board questions. No action by the Board is required at this time.
ATTACHMENTS:
A - Qualifying Categories for Use Value Assessment
B - Sample Revalidation Letter and Forms