{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3230.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3230.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3230.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3230.html"}],"law_id":54425,"edition_id":1,"section_id":54425,"structure_id":13462,"section_number":"58.1-3230","catch_line":"Special classifications of real estate established and defined","history":"Code 1950, \u00a7 58-769.5; 1971, Ex. Sess., c. 172; 1973, c. 209; 1984, cc. 675, 739, 750; 1987, c. 550; 1988, c. 695; 1989, cc. 648, 656; 1996, c. 573; 1998, c. 516; 2006, c. 817; 2009, c. 800; 2012, c. 653; 2018, c. 504; 2023, c. 345.","full_text":"For the purposes of this article the following special classifications of real estate are established and defined:\n\t\t“Real estate devoted to agricultural use” shall mean 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 (\u00a7 2.2-4000 et seq.). “Real estate devoted to agricultural use” shall include a property that formerly participated in such a state or federal soil and water conservation program and continues to meet the qualifications of such program but is no longer receiving payments or compensation. Prior, discontinued use of property shall not be considered in determining its current use. Real estate upon which recreational activities are conducted for a profit or otherwise shall be considered real estate devoted to agricultural use as long as the recreational activities conducted on such real estate do not change the character of the real estate so that it does not meet the uniform standards prescribed by the Commissioner. Real property that has been designated as devoted to agricultural use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to agricultural use. In determining whether real property is devoted to agricultural use, zoning designations and special use permits for the property shall not be the sole considerations. The presence of noxious weeds, as defined in \u00a7 3.2-800, or woody growth shall not be the sole basis for the denial of such designation or for the exclusion of such land for the purposes of determining minimum acreage if the landowner provides documentation, in the form of receipts or invoices, of a regular or annual control method of such weeds or growth.\n\t\t“Real estate devoted to horticultural use” shall mean 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 (\u00a7 2.2-4000 et seq.). “Real estate devoted to horticultural use” shall include a property that formerly participated in such a state or federal soil and water conservation program and continues to meet the qualifications of such program but is no longer receiving payments or compensation. Prior, discontinued use of property shall not be considered in determining its current use. Real estate upon which recreational activities are conducted for profit or otherwise shall be considered real estate devoted to horticultural use as long as the recreational activities conducted on such real estate do not change the character of the real estate so that it does not meet the uniform standards prescribed by the Commissioner. Real property that has been designated as devoted to horticultural use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to horticultural use. In determining whether real property is devoted to horticultural use, zoning designations and special use permits for the property shall not be the sole considerations.\n\t\t“Real estate devoted to forest use” shall mean land, including the standing timber and trees thereon, 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 pursuant to the authority set out in \u00a7 58.1-3240 and in accordance with the Administrative Process Act (\u00a7 2.2-4000 et seq.). Prior, discontinued use of property shall not be considered in determining its current use. Real estate upon which recreational activities are conducted for profit, or otherwise, shall still be considered real estate devoted to forest use as long as the recreational activities conducted on such real estate do not change the character of the real estate so that it no longer constitutes a forest area under standards prescribed by the State Forester pursuant to the authority set out in \u00a7 58.1-3240. Real property that has been designated as devoted to forest use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or is otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to forest use. In determining whether real property is devoted to forest use, zoning designations and special use permits for the property shall not be the sole considerations.\n\t\t“Real estate devoted to open-space use” shall mean real estate used as, or preserved for, (i) park or recreational purposes, including public or private golf courses, (ii) conservation of land or other natural resources, (iii) floodways, (iv) wetlands as defined in \u00a7 58.1-3666, (v) riparian buffers as defined in \u00a7 58.1-3666, (vi) historic or scenic purposes, or (vii) 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 pursuant to the authority set out in \u00a7 58.1-3240 and in accordance with the Administrative Process Act (\u00a7 2.2-4000 et seq.) and the local ordinance. Prior, discontinued use of property shall not be considered in determining its current use. Real property that has been designated as devoted to open-space use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or is otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to open-space use. In determining whether real property is devoted to open-space use, zoning designations and special use permits for the property shall not be the sole considerations.","order_by":null,"text":{"0":{"id":199757,"text":"For the purposes of this article the following special classifications of real estate are established and defined:\n\t\t“Real estate devoted to agricultural use” shall mean 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 (\u00a7 2.2-4000 et seq.). “Real estate devoted to agricultural use” shall include a property that formerly participated in such a state or federal soil and water conservation program and continues to meet the qualifications of such program but is no longer receiving payments or compensation. Prior, discontinued use of property shall not be considered in determining its current use. Real estate upon which recreational activities are conducted for a profit or otherwise shall be considered real estate devoted to agricultural use as long as the recreational activities conducted on such real estate do not change the character of the real estate so that it does not meet the uniform standards prescribed by the Commissioner. Real property that has been designated as devoted to agricultural use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to agricultural use. In determining whether real property is devoted to agricultural use, zoning designations and special use permits for the property shall not be the sole considerations. The presence of noxious weeds, as defined in \u00a7 3.2-800, or woody growth shall not be the sole basis for the denial of such designation or for the exclusion of such land for the purposes of determining minimum acreage if the landowner provides documentation, in the form of receipts or invoices, of a regular or annual control method of such weeds or growth.\n\t\t“Real estate devoted to horticultural use” shall mean 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 (\u00a7 2.2-4000 et seq.). “Real estate devoted to horticultural use” shall include a property that formerly participated in such a state or federal soil and water conservation program and continues to meet the qualifications of such program but is no longer receiving payments or compensation. Prior, discontinued use of property shall not be considered in determining its current use. Real estate upon which recreational activities are conducted for profit or otherwise shall be considered real estate devoted to horticultural use as long as the recreational activities conducted on such real estate do not change the character of the real estate so that it does not meet the uniform standards prescribed by the Commissioner. Real property that has been designated as devoted to horticultural use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to horticultural use. In determining whether real property is devoted to horticultural use, zoning designations and special use permits for the property shall not be the sole considerations.\n\t\t“Real estate devoted to forest use” shall mean land, including the standing timber and trees thereon, 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 pursuant to the authority set out in \u00a7 58.1-3240 and in accordance with the Administrative Process Act (\u00a7 2.2-4000 et seq.). Prior, discontinued use of property shall not be considered in determining its current use. Real estate upon which recreational activities are conducted for profit, or otherwise, shall still be considered real estate devoted to forest use as long as the recreational activities conducted on such real estate do not change the character of the real estate so that it no longer constitutes a forest area under standards prescribed by the State Forester pursuant to the authority set out in \u00a7 58.1-3240. Real property that has been designated as devoted to forest use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or is otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to forest use. In determining whether real property is devoted to forest use, zoning designations and special use permits for the property shall not be the sole considerations.\n\t\t“Real estate devoted to open-space use” shall mean real estate used as, or preserved for, (i) park or recreational purposes, including public or private golf courses, (ii) conservation of land or other natural resources, (iii) floodways, (iv) wetlands as defined in \u00a7 58.1-3666, (v) riparian buffers as defined in \u00a7 58.1-3666, (vi) historic or scenic purposes, or (vii) 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 pursuant to the authority set out in \u00a7 58.1-3240 and in accordance with the Administrative Process Act (\u00a7 2.2-4000 et seq.) and the local ordinance. Prior, discontinued use of property shall not be considered in determining its current use. Real property that has been designated as devoted to open-space use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or is otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to open-space use. In determining whether real property is devoted to open-space use, zoning designations and special use permits for the property shall not be the sole considerations.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13462,"edition_id":1,"name":"Special Assessment for Land Preservation","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:44:56","date_modified":"2026-06-26 03:44:56","permalink":{"id":257299,"object_type":"structure","relational_id":13462,"identifier":"4","token":"58.1\/III\/32\/4","url":"\/58.1\/III\/32\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":56646,"structure_id":13462,"section_number":"58.1-3229","catch_line":"Repealed","url":"\/58.1-3229\/","token":"58.1\/III\/32\/4\/58.1-3229","metadata":false},{"id":54425,"structure_id":13462,"section_number":"58.1-3230","catch_line":"Special classifications of real estate established and defined","url":"\/58.1-3230\/","token":"58.1\/III\/32\/4\/58.1-3230","metadata":false},{"id":62066,"structure_id":13462,"section_number":"58.1-3231","catch_line":"Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance","url":"\/58.1-3231\/","token":"58.1\/III\/32\/4\/58.1-3231","metadata":false},{"id":76582,"structure_id":13462,"section_number":"58.1-3232","catch_line":"Authority of city to provide for assessment and taxation of real estate in newly annexed area","url":"\/58.1-3232\/","token":"58.1\/III\/32\/4\/58.1-3232","metadata":false},{"id":69314,"structure_id":13462,"section_number":"58.1-3233","catch_line":"Determinations to be made by local officers before assessment of real estate under ordinance","url":"\/58.1-3233\/","token":"58.1\/III\/32\/4\/58.1-3233","metadata":false},{"id":86096,"structure_id":13462,"section_number":"58.1-3234","catch_line":"Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc","url":"\/58.1-3234\/","token":"58.1\/III\/32\/4\/58.1-3234","metadata":false},{"id":83197,"structure_id":13462,"section_number":"58.1-3235","catch_line":"Removal of parcels from program if taxes delinquent","url":"\/58.1-3235\/","token":"58.1\/III\/32\/4\/58.1-3235","metadata":false},{"id":72139,"structure_id":13462,"section_number":"58.1-3236","catch_line":"Valuation of real estate under ordinance","url":"\/58.1-3236\/","token":"58.1\/III\/32\/4\/58.1-3236","metadata":false},{"id":67102,"structure_id":13462,"section_number":"58.1-3237","catch_line":"Change in use or zoning of real estate assessed under ordinance; roll-back taxes","url":"\/58.1-3237\/","token":"58.1\/III\/32\/4\/58.1-3237","metadata":false},{"id":56877,"structure_id":13462,"section_number":"58.1-3237.1","catch_line":"Authority of counties to enact additional provisions concerning zoning classifications","url":"\/58.1-3237.1\/","token":"58.1\/III\/32\/4\/58.1-3237.1","metadata":false},{"id":68063,"structure_id":13462,"section_number":"58.1-3238","catch_line":"Failure to report change in use; misstatements in applications","url":"\/58.1-3238\/","token":"58.1\/III\/32\/4\/58.1-3238","metadata":false},{"id":72739,"structure_id":13462,"section_number":"58.1-3239","catch_line":"State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council","url":"\/58.1-3239\/","token":"58.1\/III\/32\/4\/58.1-3239","metadata":false},{"id":77262,"structure_id":13462,"section_number":"58.1-3240","catch_line":"Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or nonaction of Director, State Forester or Commissioner","url":"\/58.1-3240\/","token":"58.1\/III\/32\/4\/58.1-3240","metadata":false},{"id":76764,"structure_id":13462,"section_number":"58.1-3241","catch_line":"Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality","url":"\/58.1-3241\/","token":"58.1\/III\/32\/4\/58.1-3241","metadata":false},{"id":81433,"structure_id":13462,"section_number":"58.1-3242","catch_line":"Taking of real estate assessed under ordinance by right of eminent domain","url":"\/58.1-3242\/","token":"58.1\/III\/32\/4\/58.1-3242","metadata":false},{"id":61918,"structure_id":13462,"section_number":"58.1-3242.1","catch_line":"Forest Sustainability Fund","url":"\/58.1-3242.1\/","token":"58.1\/III\/32\/4\/58.1-3242.1","metadata":false},{"id":81016,"structure_id":13462,"section_number":"58.1-3243","catch_line":"Application of other provisions of Title 58.1","url":"\/58.1-3243\/","token":"58.1\/III\/32\/4\/58.1-3243","metadata":false},{"id":69456,"structure_id":13462,"section_number":"58.1-3244","catch_line":"Article not in conflict with requirements for preparation and use of true values","url":"\/58.1-3244\/","token":"58.1\/III\/32\/4\/58.1-3244","metadata":false}],"previous_section":{"id":56646,"structure_id":13462,"section_number":"58.1-3229","catch_line":"Repealed","url":"\/58.1-3229\/","token":"58.1\/III\/32\/4\/58.1-3229","metadata":false},"next_section":{"id":62066,"structure_id":13462,"section_number":"58.1-3231","catch_line":"Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance","url":"\/58.1-3231\/","token":"58.1\/III\/32\/4\/58.1-3231","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3230\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 12 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1973, chapter 209; in 1984, chapters 675, 739, and 750; in 1987, chapter 550; in 1988, chapter 695; in 1989, chapters 648 and 656; in 1996, chapter 573<\/a>; in 1998, chapter 516<\/a>; in 2006, chapter 817<\/a>; in 2009, chapter 800<\/a>; in 2012, chapter 653<\/a>; in 2018, chapter 504<\/a>; in 2023, chapter 345<\/a>.<\/p>","references":[{"id":83678,"section_number":"10.1-1011","catch_line":"Taxation","order_by":null,"url":"\/10.1-1011\/"},{"id":60610,"section_number":"10.1-1119.3","catch_line":"Powers and duties of the Office; Virginia Farmland and Forestland Preservation Fund","order_by":null,"url":"\/10.1-1119.3\/"},{"id":79172,"section_number":"10.1-1126.1","catch_line":"Silvicultural practices; local government authority limited","order_by":null,"url":"\/10.1-1126.1\/"},{"id":66254,"section_number":"15.2-2290","catch_line":"Uniform regulations for manufactured housing","order_by":null,"url":"\/15.2-2290\/"},{"id":74968,"section_number":"36-2","catch_line":"Findings and declaration of necessity","order_by":null,"url":"\/36-2\/"},{"id":55353,"section_number":"54.1-2130","catch_line":"Definitions","order_by":null,"url":"\/54.1-2130\/"},{"id":70575,"section_number":"55.1-1100","catch_line":"Definitions","order_by":null,"url":"\/55.1-1100\/"},{"id":79776,"section_number":"58.1-3219.3","catch_line":"Limitations","order_by":null,"url":"\/58.1-3219.3\/"},{"id":81784,"section_number":"58.1-322.02","catch_line":"Virginia taxable income; subtractions","order_by":null,"url":"\/58.1-322.02\/"},{"id":62066,"section_number":"58.1-3231","catch_line":"Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance","order_by":null,"url":"\/58.1-3231\/"},{"id":69314,"section_number":"58.1-3233","catch_line":"Determinations to be made by local officers before assessment of real estate under ordinance","order_by":null,"url":"\/58.1-3233\/"},{"id":86096,"section_number":"58.1-3234","catch_line":"Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc","order_by":null,"url":"\/58.1-3234\/"},{"id":77262,"section_number":"58.1-3240","catch_line":"Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or nonaction of Director, State Forester or Commissioner","order_by":null,"url":"\/58.1-3240\/"},{"id":76764,"section_number":"58.1-3241","catch_line":"Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality","order_by":null,"url":"\/58.1-3241\/"},{"id":79324,"section_number":"58.1-3245.1","catch_line":"Blighted areas constitute public danger","order_by":null,"url":"\/58.1-3245.1\/"},{"id":56970,"section_number":"58.1-402","catch_line":"Virginia taxable income","order_by":null,"url":"\/58.1-402\/"}],"refers_to":[{"id":86911,"section_number":"2.2-4000","catch_line":"Short title; purpose","order_by":null,"url":"\/2.2-4000\/"},{"id":57067,"section_number":"3.2-800","catch_line":"Definitions","order_by":null,"url":"\/3.2-800\/"},{"id":77262,"section_number":"58.1-3240","catch_line":"Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or nonaction of Director, State Forester or Commissioner","order_by":null,"url":"\/58.1-3240\/"},{"id":83938,"section_number":"58.1-3666","catch_line":"Wetlands and riparian buffers; living shorelines","order_by":null,"url":"\/58.1-3666\/"}],"permalink":{"id":257305,"object_type":"law","relational_id":54425,"identifier":"58.1-3230","token":"58.1\/III\/32\/4\/58.1-3230","url":"\/58.1-3230\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3230\/","token":"58.1\/III\/32\/4\/58.1-3230","dublin_core":{"Title":"Special classifications of real estate established and defined","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3230","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For the purposes of this article the following special classifications of real estate are established and defined:\n\t\t“Real estate devoted to agricultural use<\/span>” shall mean 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 (\u00a7 2.2-4000<\/a> et seq.). “Real estate devoted to agricultural use<\/span>” shall include a property that formerly participated in such a state or federal soil and water conservation program and continues to meet the qualifications of such program but is no longer receiving payments or compensation. Prior, discontinued use of property shall not be considered in determining its current use. Real estate upon which recreational activities are conducted for a profit or otherwise shall be considered real estate devoted to agricultural use<\/span> as long as the recreational activities conducted on such real estate do not change the character of the real estate so that it does not meet the uniform standards prescribed by the Commissioner. Real property that has been designated as devoted to agricultural use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to agricultural use. In determining whether real property is devoted to agricultural use, zoning designations and special use permits for the property shall not be the sole considerations. The presence of noxious weeds, as defined in \u00a7 3.2-800<\/a>, or woody growth shall not be the sole basis for the denial of such designation or for the exclusion of such land for the purposes of determining minimum acreage if the landowner provides documentation, in the form of receipts or invoices, of a regular or annual control method of such weeds or growth.\n\t\t“Real estate devoted to horticultural use<\/span>” shall mean 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 (\u00a7 2.2-4000<\/a> et seq.). “Real estate devoted to horticultural use<\/span>” shall include a property that formerly participated in such a state or federal soil and water conservation program and continues to meet the qualifications of such program but is no longer receiving payments or compensation. Prior, discontinued use of property shall not be considered in determining its current use. Real estate upon which recreational activities are conducted for profit or otherwise shall be considered real estate devoted to horticultural use<\/span> as long as the recreational activities conducted on such real estate do not change the character of the real estate so that it does not meet the uniform standards prescribed by the Commissioner. Real property that has been designated as devoted to horticultural use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to horticultural use. In determining whether real property is devoted to horticultural use, zoning designations and special use permits for the property shall not be the sole considerations.\n\t\t“Real estate devoted to forest use<\/span>” shall mean land, including the standing timber and trees thereon, 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 pursuant to the authority set out in \u00a7 58.1-3240<\/a> and in accordance with the Administrative Process Act (\u00a7 2.2-4000<\/a> et seq.). Prior, discontinued use of property shall not be considered in determining its current use. Real estate upon which recreational activities are conducted for profit, or otherwise, shall still be considered real estate devoted to forest use<\/span> as long as the recreational activities conducted on such real estate do not change the character of the real estate so that it no longer constitutes a forest area under standards prescribed by the State Forester pursuant to the authority set out in \u00a7 58.1-3240<\/a>. Real property that has been designated as devoted to forest use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or is otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to forest use. In determining whether real property is devoted to forest use, zoning designations and special use permits for the property shall not be the sole considerations.\n\t\t“Real estate devoted to open-space use<\/span>” shall mean real estate used as, or preserved for, (i) park or recreational purposes, including public or private golf courses, (ii) conservation of land or other natural resources, (iii) floodways, (iv) wetlands as defined in \u00a7 58.1-3666<\/a>, (v) riparian buffers as defined in \u00a7 58.1-3666<\/a>, (vi) historic or scenic purposes, or (vii) 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<\/span> of Conservation and Recreation pursuant to the authority set out in \u00a7 58.1-3240<\/a> and in accordance with the Administrative Process Act (\u00a7 2.2-4000<\/a> et seq.) and the local ordinance<\/span>. Prior, discontinued use of property shall not be considered in determining its current use. Real property that has been designated as devoted to open-space use shall not lose such designation solely because a portion of the property is being used for a different purpose pursuant to a special use permit or is otherwise allowed by zoning, provided that the property, excluding such portion, otherwise meets all the requirements for such designation. The portion of the property being used for a different purpose pursuant to a special use permit or otherwise allowed by zoning shall be deemed a separate piece of property from the remaining property for purposes of assessment. The presence of utility lines on real property shall not be considered in determining whether the property, including the portion where the utility lines are located, is devoted to open-space use. In determining whether real property is devoted to open-space use, zoning designations and special use permits for the property shall not be the sole considerations.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSPECIAL CLASSIFICATIONS OF REAL ESTATE ESTABLISHED AND DEFINED (\u00a7 58.1-3230)\n\nFor the purposes of this article the following special classifications of real\nestate are established and defined:\n\t\t“Real estate devoted to agricultural use” shall mean real estate\ndevoted to the bona fide production for sale of plants and animals, or products\nmade from such plants and animals on the real estate, that are useful to man or\ndevoted to and meeting the requirements and qualifications for payments or other\ncompensation pursuant to soil and water conservation programs under an agreement\nwith an agency of the state or federal government under uniform standards\nprescribed by the Commissioner of Agriculture and Consumer Services in\naccordance with the Administrative Process Act (\u00a7 2.2-4000 et seq.).\n“Real estate devoted to agricultural use” shall include a property\nthat formerly participated in such a state or federal soil and water\nconservation program and continues to meet the qualifications of such program\nbut is no longer receiving payments or compensation. Prior, discontinued use of\nproperty shall not be considered in determining its current use. Real estate\nupon which recreational activities are conducted for a profit or otherwise shall\nbe considered real estate devoted to agricultural use as long as the\nrecreational activities conducted on such real estate do not change the\ncharacter of the real estate so that it does not meet the uniform standards\nprescribed by the Commissioner. Real property that has been designated as\ndevoted to agricultural use shall not lose such designation solely because a\nportion of the property is being used for a different purpose pursuant to a\nspecial use permit or otherwise allowed by zoning, provided that the property,\nexcluding such portion, otherwise meets all the requirements for such\ndesignation. The portion of the property being used for a different purpose\npursuant to a special use permit or otherwise allowed by zoning shall be deemed\na separate piece of property from the remaining property for purposes of\nassessment. The presence of utility lines on real property shall not be\nconsidered in determining whether the property, including the portion where the\nutility lines are located, is devoted to agricultural use. In determining\nwhether real property is devoted to agricultural use, zoning designations and\nspecial use permits for the property shall not be the sole considerations. The\npresence of noxious weeds, as defined in \u00a7 3.2-800, or woody growth shall not\nbe the sole basis for the denial of such designation or for the exclusion of\nsuch land for the purposes of determining minimum acreage if the landowner\nprovides documentation, in the form of receipts or invoices, of a regular or\nannual control method of such weeds or growth.\n\t\t“Real estate devoted to horticultural use” shall mean real estate\ndevoted to the bona fide production for sale of fruits of all kinds, including\ngrapes, nuts, and berries; vegetables; nursery and floral products; and plants\nor products directly produced from fruits, vegetables, nursery and floral\nproducts, or plants on such real estate or devoted to and meeting the\nrequirements and qualifications for payments or other compensation pursuant to a\nsoil and water conservation program under an agreement with an agency of the\nstate or federal government under uniform standards prescribed by the\nCommissioner of Agriculture and Consumer Services in accordance with the\nAdministrative Process Act (\u00a7 2.2-4000 et seq.). “Real estate devoted to\nhorticultural use” shall include a property that formerly participated in\nsuch a state or federal soil and water conservation program and continues to\nmeet the qualifications of such program but is no longer receiving payments or\ncompensation. Prior, discontinued use of property shall not be considered in\ndetermining its current use. Real estate upon which recreational activities are\nconducted for profit or otherwise shall be considered real estate devoted to\nhorticultural use as long as the recreational activities conducted on such real\nestate do not change the character of the real estate so that it does not meet\nthe uniform standards prescribed by the Commissioner. Real property that has\nbeen designated as devoted to horticultural use shall not lose such designation\nsolely because a portion of the property is being used for a different purpose\npursuant to a special use permit or otherwise allowed by zoning, provided that\nthe property, excluding such portion, otherwise meets all the requirements for\nsuch designation. The portion of the property being used for a different purpose\npursuant to a special use permit or otherwise allowed by zoning shall be deemed\na separate piece of property from the remaining property for purposes of\nassessment. The presence of utility lines on real property shall not be\nconsidered in determining whether the property, including the portion where the\nutility lines are located, is devoted to horticultural use. In determining\nwhether real property is devoted to horticultural use, zoning designations and\nspecial use permits for the property shall not be the sole considerations.\n\t\t“Real estate devoted to forest use” shall mean land, including the\nstanding timber and trees thereon, devoted to tree growth in such quantity and\nso spaced and maintained as to constitute a forest area under standards\nprescribed by the State Forester pursuant to the authority set out in \u00a7\n58.1-3240 and in accordance with the Administrative Process Act (\u00a7 2.2-4000 et\nseq.). Prior, discontinued use of property shall not be considered in\ndetermining its current use. Real estate upon which recreational activities are\nconducted for profit, or otherwise, shall still be considered real estate\ndevoted to forest use as long as the recreational activities conducted on such\nreal estate do not change the character of the real estate so that it no longer\nconstitutes a forest area under standards prescribed by the State Forester\npursuant to the authority set out in \u00a7 58.1-3240. Real property that has been\ndesignated as devoted to forest use shall not lose such designation solely\nbecause a portion of the property is being used for a different purpose pursuant\nto a special use permit or is otherwise allowed by zoning, provided that the\nproperty, excluding such portion, otherwise meets all the requirements for such\ndesignation. The portion of the property being used for a different purpose\npursuant to a special use permit or otherwise allowed by zoning shall be deemed\na separate piece of property from the remaining property for purposes of\nassessment. The presence of utility lines on real property shall not be\nconsidered in determining whether the property, including the portion where the\nutility lines are located, is devoted to forest use. In determining whether real\nproperty is devoted to forest use, zoning designations and special use permits\nfor the property shall not be the sole considerations.\n\t\t“Real estate devoted to open-space use” shall mean real estate\nused as, or preserved for, (i) park or recreational purposes, including public\nor private golf courses, (ii) conservation of land or other natural resources,\n(iii) floodways, (iv) wetlands as defined in \u00a7 58.1-3666, (v) riparian buffers\nas defined in \u00a7 58.1-3666, (vi) historic or scenic purposes, or (vii) assisting\nin the shaping of the character, direction, and timing of community development\nor for the public interest and consistent with the local land-use plan under\nuniform standards prescribed by the Director of the Department of Conservation\nand Recreation pursuant to the authority set out in \u00a7 58.1-3240 and in\naccordance with the Administrative Process Act (\u00a7 2.2-4000 et seq.) and the\nlocal ordinance. Prior, discontinued use of property shall not be considered in\ndetermining its current use. Real property that has been designated as devoted\nto open-space use shall not lose such designation solely because a portion of\nthe property is being used for a different purpose pursuant to a special use\npermit or is otherwise allowed by zoning, provided that the property, excluding\nsuch portion, otherwise meets all the requirements for such designation. The\nportion of the property being used for a different purpose pursuant to a special\nuse permit or otherwise allowed by zoning shall be deemed a separate piece of\nproperty from the remaining property for purposes of assessment. The presence of\nutility lines on real property shall not be considered in determining whether\nthe property, including the portion where the utility lines are located, is\ndevoted to open-space use. In determining whether real property is devoted to\nopen-space use, zoning designations and special use permits for the property\nshall not be the sole considerations.\n\nHISTORY: Code 1950, \u00a7 58-769.5; 1971, Ex. Sess., c. 172; 1973, c. 209; 1984,\ncc. 675, 739, 750; 1987, c. 550; 1988, c. 695; 1989, cc. 648, 656; 1996, c. 573;\n1998, c. 516; 2006, c. 817; 2009, c. 800; 2012, c. 653; 2018, c. 504; 2023, c.\n345.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}