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File #: 21-467    Version: 1 Name:
Type: Ordinance Status: Public Hearing
File created: 9/15/2021 In control: Board of Supervisors
On agenda: 10/6/2021 Final action:
Title: Ordinance to Waive the 2021 Late Filing Fee for Revalidation Forms Filed from September 1, 2021 to October 1, 2021
Attachments: 1. Att.A - Proposed Ordinance
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AGENDA DATE: 10/6/2021

Ordinance to Waive the 2021 Late Filing Fee for Revalidation Forms Filed from September 1, 2021 to October 1, 2021

SUBJECT/PROPOSAL/REQUEST: Public hearing to consider the adoption of an ordinance to waive the 2021 late filing fee for revalidation forms filed from September 1, 2021 until October 1, 2021.

ITEM TYPE: Regular Action Item

STAFF CONTACT(S): Richardson, Walker, Kamptner, Bessette, Birch, Lynch

PRESENTER (S): Peter Lynch


REVIEWED BY: Jeffrey B. Richardson

BACKGROUND: The land use tax deferral program allows qualified properties to defer taxes based on either Agricultural, Horticultural, Forrestal, or Open Space uses. To ensure that properties continue their qualified uses, the County Assessor's office relies on information provided by the property owner. The biennial revalidation process allows the Assessor to collect that supporting information and the property owner a chance to affirm the use. It also promotes understanding of the program by property owners.

Virginia Code ? 58.1-3234 provides the enabling authority for revalidation and reads as follows: "The governing body of any locality may, however, require any such property owner to revalidate at least every six years with such locality, 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 locality, any applications previously approved."

Albemarle's County Code ? 15-716 authorizes a biennial revalidation. It allows revalidation with no fee up to September 1 "of the year preceding the two-year period for which the revalidation is sought..." The current revalidation is for 2022 but collects production information from 2019 and 2020. This County Code section further allows revalidation to occur up to and including December 5 with a $125 late fee.

STRATEGIC PLAN: Mission - To enhance the well-being and quality of lif...

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