The Essex County Commissioner of the Revenue Office would
like to thank everyone for the enthusiastic and cooperative response we have had to our new Land Use Program.
We will be taking new applications for the 2009 tax year
from July 1 through November 1, 2008.
Land Use Program applications and issues are handled
Monday through Thursday, 8:30 a.m. - 4:30 p.m.
at the Commissioner of the Revenue Office
317 Prince Street, PO Box 879, Tappahannock, VA 22560-0879
If you have any questions please call
Land Use Coordinator, Donna Jester, at (804) 443-4737
www.essex-va.org/landuse
An amendment to the Essex County Code regarding Land Use was passed by the Board of Supervisors on September 9, 2008. You may read it here, but in essence it states:
• Essex County does not require an annual revalidation
of Land Use applications.
• Applications may be filed within 60 days after the filing
deadline, upon the payment of a late filing fee of $50.00
per parcel.
We are still in the planning stages about instituting a revalidation with a small fee every 4-6 years. You will be mailed a form whenever this is required.
Also, remember that you need to tell us of any changes to property approved for Land Use within 60 days. Please use a Land Use application form to do this.
What is the Land Use Program?
Virginia law and the newly amended Essex County Code allow eligible agricultural, horticultural, forest and open space land to be taxed based on the land's use value as opposed to the land's market value. This program is designed to encourage the preservation of land, conservation of natural beauty and open spaces within the county. The intent of this program is to accommodate an expanding population, promote a balanced economy and ease pressures that force the conversion of real estate to more intensive uses.
How to Apply
A separate application shall be filed for each parcel in the land book. An application fee of $25.00 plus $.25 per acre shall accompany each application. If the property is determined to not qualify for the Land Use Program, the application fee will be refunded.
Applications must be submitted at least 60 days prior to the preceding tax year (assessment year) or 30 days after notice of “increase” assessment is mailed.
Once the application and the supporting documentation have been received and evaluated as to meeting program requirements for one or more of the Land Use Categories, it is approved to be in the program for the upcoming tax year. Many questions can be answered by clicking on Examples and Exceptions to all Land Use Categories.
Please Keep in Mind
All Real Estate taxes must be current prior to enrollment in the Land Use Program.
As a participant in the Land Use Program, the property owner is responsible for notifying the Essex County Commissioner of the Revenue Office within 60 days of any change in their land. Changes could include land splits, transfer of ownership, or change of the use of the land.
Land splits and transfer of ownership automatically remove the parcel from the Land Use Program. If the resulting land is still large enough to qualify for Land Use, the new owner will be sent an application and the opportunity to apply and retain the Land Use values. If they do not apply, and/or if the parcel is too small to qualify, the new owner will be billed for up to 5 years of retroactive taxes (plus interest) consisting of the amount of tax deferred by the Land Use valuation being given. This is what is referred to as the rollback tax.
The information on this website is accurate to the best of our knowledge. Essex County's Land Use Program began in 2008, and the program is evolving and situations are being defined more precisely as cases present themselves. Many applications involve special circumstances which are clarified during the approval process. Some situations are particularly complex and we have tried to provide you on this web site with as much information as possible to help you decide your best course of action. We apologize if for any reason we have made this process complex but we are here to help you reach the best decision. We are happy to answer any questions and to assist you in completing your application.
Please scroll down this list to find links to forms and documents related to Land Use. At the end are links to seasonal workshops and organizations of interest to Land Use participants.
Downloadable documents relating to Land Use Program
What is the Land Use program [topic is on this web page]
webpage
Classification of Real Estate - Code of Virginia Section 58.1
48 KB
webpage
webpage
Other documents of interest relating to the Land Use ProgramEssex County Countryside Alliance
The Essex County Countryside Alliance is a group of concerned landowners and citizens of Essex County and beyond, who are dedicated to the preservation and conservation of the Natural, Scenic and Historical Resources of Essex County, Virginia and the entire Rappahannock River Valley.
Web page last updated: September 29, 2008
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