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...
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