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Robert S. Wertz, Jr. Web loudoun.gov/COR Phone [PHONE REDACTED] Mailing Address PO Box 8000 Leesburg, VA 20177-9804 In-person Service Leesburg - 1 Harrison Street SE, 1st Floor Sterling - 46000 Center Oak Plaza Land Use Assessment Application Parcel/Ownership Information Parcel Identification Number (PIN; 12 digits) Parcel Owners of Record Phone Email Parcel Address (if different) City State Zip Ineligible Land For the parcel described above, identify what land is not eligible for land use assessment under Virginia law. Such ineligible land is assessed at fair market value and includes: • area under houses, yards, personal gardens, driveways/roads to houses • unused fields and any structure not related to qualifying agricultural, horticultural, forest, or open space use Number of ineligible acres Description of ineligible acreage [ ] If less than one acre, attach the calculation used to arrive at the ineligible area and a descriptive sketch. Eligible Land For the parcel, identify all the use(s) of acreage eligible for land use assessment under VI rginia law. Provide additional information in the Qualifying Uses section on page 2. [ ] Agricultural Use - Crops and/or livestock. [ ] Horticultural Use - List the horticultural crops being produced to qualify this parcel. [ ] Forestry Use - First time applicants must attach a Forest Management Plan (FMP) prepared by a professional forester outlining the objectives necessary to qualify for Land Use Assessment. Most recent FMP completion date Open Space Use - Select the appropriate use(s) to qualify this parcel. [ ] Historic resource protection [ ] Protection of farm land for future agricultural use [ ] Scenic resource protection [ ] Achievement of comprehensive planning & community development goals Is this parcel subject to a recorded Permanent/Perpetual Open Space Easement (POSE)? [ ] Yes [ ] No Certifcation As the owner(s) of this parcel, by signing this application, I/we understand and acknowledge (check all boxes below): ] the responsibility to report any change in a qualified property's use, including ineligible land, to this Office within sixty (60) days. [ [ ] the responsibility to maintain adequate and accurate records on the use and production history of this parcel and provide them when the revalidation of my/our application is due and that failure to supply requested documentation could result in disqualification from the Land Use Assessment Program. [ ] that I/we authorize staff from this Office to come onto the parcel during business hours to verify the information on this application. 1 I TED7-0525 ---PAGE BREAK--- LU-1 Application For Taxation On The Basis Of Real Estate Appraisal A Land Use Assessment • A single application prepared in triplicate shall be filed for each line on the land book. • More than one classification may be included on the one application. • Application will not be accepted if there are delinquent taxes on this parcel. Office Use Only Application No. Year Type Application Fee Taxes Verified New Split $ Map No. No. of Acres Description Date Application Must Be Returned By Official Processing Application County, City or Town District, Ward or Borough Owner(s) Name Appearing on Land Book Mailing Address City State Zip Code Telephone Number Qualifying Uses 1. General Qualifications Land may be eligible for special valuation and assessment when it meets the following criteria: I. Agricultural No. of Acres Is this real estate devoted to the bona fide production for sale of plants and animals, or products made from such plants and animals on the real estate, that are useful to man or devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to soil and water conservation programs under an agreement with an agency of the state or federal government under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services in accordance with the Administrative Process Act 2.2-4000 et seq.)? Requires 5 acres Yes 1. What field crops are being produced to qualify this parcel of real estate under the agricultural standards? Hay Corn Soybeans Alfalfa Other 2. How many of the following animals were on the real estate the previous year? How many months? Cows Horses Sheep Swine Chickens Turkeys Other No II. Horticulture Use: No. of Acres Is this real estate devoted to the bona fide production for sale of fruits of all kinds, including grapes, nuts, and berries; vegetables; nursery and floral products; and plants or products directly produced from fruits, vegetables, nursery and floral products, or plants on such real estate or devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil and water conservation program under an agreement with an agency of the state or federal government under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services in accordance with the Administrative Process Act 2.2-4000 et seq.)? Requires 5 acres Yes No III. Forest No. of Acres Is this real estate devoted to tree growth in such quantity and so spaced and maintained as to constitute a forest area under standards prescribed by the State Forester? Requires 20 acres minimum in forest use. Yes No IV. Open Space Use: No. of Acres Is this real estate so used as to be provided or preserved for park or recreational purposes, conservation of land or other natural resources, floodways, historic or scenic purposes, or assisting in the shaping of the character, direction, and timing of community development or for the public interest and consistent with the local land–use plan under uniform standards prescribed by the Director of the Department of Conservation and Recreation? Requires 5 acres minimum in Open Space use unless the local ordinance specifies otherwise. Yes No Additional Requirements 2. Filing Date Property owners must submit an application on the basis of a use assessment to the local assessing officer at least sixty days preceding the tax year for which such taxation is sought. In any year in which a general reassessment is being made such application may be submitted until thirty days have elapsed after the notice of increase in assessment is mailed. 3. Late Filing The governing body, by ordinance, may permit applications to be filed within no more than sixty (60) days after the filing deadline specified upon the payment of a late filing to be established by the governing body. 4. Proof Of Qualifications The applicant must furnish, upon request of the local assessing officer, proof of all prerequisites to use valuation and assessment, such as proof of ownership, description, areas, uses, and production. Va. Dept. of Taxation LU-1 F 4901034 Rev. 9/24 2 I Loudoun County I Office of the Commissioner of the Revenue I TED7-0525 ---PAGE BREAK--- Important — Change In Use, Acreage Or Zoning — Roll Back Taxes And Penalty Whenever land which has qualified for assessment and taxation according to use has been converted to a non-qualifying use or rezoned to a more intensive use at the request of the owner or his agent, that land is subject to the roll–back tax as provided in Section 58.1-3237(D). In the event of a change in use, acreage, or zoning, the property owner must report such change to the local Commissioner of the Revenue, or other assessing officer, within sixty days of said change. Majority Owner or All Owners Must Sign Majority Owner I, the undersigned owner of a majority interest in an undivided parcel, certify that this application and any attachments have been examined and are true and correct to the best of my knowledge. Date: Owner’s Signature: All Owners We, the undersigned, certify that this application and any attachments have been examined and are true and correct to the best of our knowledge. Date: Owner’s Signature: Date: Owner’s Signature: Date: Owner’s Signature: Date: Owner’s Signature: Date: Owner’s Signature: §58.1-3238 Penalties — Any person failing to report properly any change in use of property for which an application for use value taxation had been filed shall be liable for all such taxes in such amount and at such times as if he had complied herewith and assessments had been properly made, and he shall be liable for such penalties and interest thereon as may be provided by ordinance. Any person making a material misstatement of fact in any such application shall be liable for such taxes, in such amounts and at such times as if such property had been assessed on the basis of fair market value as applied to other real estate in the taxing jurisdiction, together with interest and penalties thereon. If such material misstatement was made with the intent to defraud the locality, he shall be further assessed with an additional penalty of 100% of such unpaid taxes. Va. Dept. of Taxation LU-1 F 4901034 Rev. 9/24 3 I Loudoun County I Office of the Commissioner of the Revenue I TED7-0525 SIGN SIGN SIGN SIGN SIGN SIGN ---PAGE BREAK--- Land Use Assessment Application General Information As permitted by Virginia law, Loudoun County has adopted a Land Use Assessment Program for conservation and preservation purposes, and to promote land use planning, orderly development of real estate, and a balanced economy. Parcels must qualify for the Program based on the Standards of Classification set by the State Land Use Advisory Council. Assessed values under the Program are generally lower than fair market value. Taxes due are based on the use of the land, with remaining real estate taxes deferred, as long as the property remains eligible. Please note: • Original applications must be received at least 60 days prior to the tax year for which land use assessment is sought. • A separate application is required for each parcel. • More than one use category may apply to each parcel. • All real estate taxes must be current before an application can be accepted. Review relevant info at loudoun.gov/LandUseAssessment. Use this form to apply for a special assessment based on the land being used for one of four qualifying uses: agriculture, horticulture, forestry, or open space. Need help? Staff assistance is available Monday through Friday, during County business hours. To reduce your wait time, we encourage scheduling an appointment. We are open 8:30 AM to 5:00 PM in: Leesburg Sterling 1 Harrison St. SE, 1st Floor 46000 Center Oak Plaza For assistance with a specific topic, email or call: Tax Relief, Exemptions & Deferrals [EMAIL REDACTED] [PHONE REDACTED] Accommodations: If you require a reasonable accommodation for any type of disability or need language assistance in order to access this form, please contact [EMAIL REDACTED]. Three business days advance notice is requested. Privacy: This Office protects records according to applicable Virginia statutes and U.S. federal laws. Any personal information we collect and maintain is retained in compliance with statute. Instructions Application Process When applying for land use assessment, owner(s) must submit the following for each parcel: • Land Use Assessment Application - Complete each section, check acknowledgments on page 1, and sign page 3. • Filing Fee(s) • If forestry use, a Forest Management Plan (FMP) • If agricultural use, Agricultural Use Statement by Leasing Farmer/Tenant • If agricultural and/or horticultural use, supporting documentation to validate the use and production Acceptable Documentation • Profit or loss from Farming - Form 1040 Schedule F • Farm Rental Income/Loss - Form 4835 • Business Profit and Loss - Form 1040 Schedule C • Farm History Sales Receipts • Supplemental Income/Loss - Form 1040 Schedule E • Agreement with Federal or State Governments 2026 Tax Year Deadlines & Fees Filing Deadline Fees Timely November 3, 2025 $125/parcel plus $1/acre or portion thereof Late November 4 to December 5, 2025 $300 plus $125/parcel plus $1/acre or portion thereof Applications must be received or postmarked by the deadline. Cash, checks, or money orders payable to County of Loudoun are accepted. Submit this form in-person at one of the locations listed above or by mail to: Tax Exemptions & Deferrals, PO Box 8000, Leesburg VA 20177-9804 4 I Loudoun County I Office of the Commissioner of the Revenue I TED7-0525 ---PAGE BREAK--- Land Use Assessment Application Standards for Classification To aid localities in arriving at use-value assessments, Virginia law established the State Land Evaluation Advisory Council (SLEAC). SLEAC publishes the Standards for Classification. These standards set forth the general and specific requirements to qualify a property for Land Use Assessment. The following summary is intended to be a general overview of the Standards for Classification. It does not take the place of the full text of the Standards. Agriculture - To qualify, the property must be at least five qualifying acres, be devoted to the bona fide production for sale of plants or animals useful to man or products that are useful to man and made from plants or animals produced on the real estate. Generally accepted products include livestock, dairy, poultry, and aquaculture. Or the property may be devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil and conversation program under an agreement with an agency of the federal government. Qualifying production includes: • Field crops shall be primarily for commercial use and be devoted to the bona fide production of the sale of plants that are useful to man. Christmas trees are considered agricultural products. • Livestock, dairy, poultry or aquacultural production must be primarily for commercial uses; the gross income must be documented and the parcel shall have a minimum of one animal unit for 12 months per five acres of open land. One animal unit is described as: • One cow • Sixty-six (66) turkeys • Freshwater fish and shelfish under controlled conditions for food • One horse • Sixty-six (66) peafowl • Five sheep • One hundred (100) chickens • Apiary production requires at least two hives regardless of acreage. Area around hives must be managed to provide an unrestricted flight path and food source plants that promote honey production. • Five goats • One hundred (100) other fowl • Five swine • Three llamas • Six adult emus • Eight alpacas Horticulture - To qualify, the property must be at least five qualifying acres, planted or covered by greenhouses, devoted to the bona fide production for sale of fruit of all kinds, including grapes, nuts and berries; vegetables; nursery or floral products. Or the property may be devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil and conversation program under an agreement with an agency of the federal government. Qualifying production includes: • Fruits and Nuts • Vegetables • Nursery Products • Floral Products Forestry - To qualify, the property must be at least twenty qualifying acres and must meet the Standards for productive or nonproductive forest land. Productive forest land is a commercial forest crop that is physically accessible for harvesting when mature. Nonproductive forest land is not capable of growing a crop of commercial wood products because of inaccessibility or adverse site conditions. The owner shall certify that the real estate is being used in a planned program of timber management and soil conservation practices. Certification of the intent of the owner can be shown by submitting a plan prepared by a professional forester. Open Space - To qualify, the use must align with the County's land use plan. In general, the real estate must be under a publicly held perpetual conservation, historic, or open space easement, or be part of an Agricultural or Forestry District (AFD) with a recorded commitment with the County. Please execute an Open Space Agreement (required) prior to submitting this application. • Historic Resource Protection – Must be at least five qualifying acres, listed on the Virginia Landmarks Register or the National Register of Historic places or the Loudoun County Heritage Register and be subject to a perpetual scenic, historic or open space easement or a 7-to-10-year recorded commitment. • Scenic Resource Protection – Must be at least five qualifying acres with at least 300 feet of frontage on a scenic by-way or a scenic river or be adjacent to a public property listed in the approved State Comprehensive Outdoors Recreation Plan (also known as the Virginia Outdoors Plan) and be under a permanent easement or a 7-10 year commitment. • Protection of Farmland for Future Agricultural Use – Must be at least twenty qualifying acres in a rural area with a Soil and Water Conservation District-approved “best management” plan in use, mowed twice a year to control weeds. There must be a minimum 10-year open space commitment. • Comprehensive Planning and Community Development – Must be at least twenty qualifying acres protected by a permanent easement or part of an AFD. Rural village/hamlet conservancy lots of at least 5 acres in open space easement protection may qualify. 5 I Loudoun County I Office of the Commissioner of the Revenue I TED7-0525