{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3231.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3231.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3231.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3231.html"}],"law_id":62066,"edition_id":1,"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","history":"Code 1950, \u00a7 58-769.6; 1971, Ex. Sess., c. 172; 1973, c. 209; 1974, c. 34; 1975, c. 233; 1977, c. 681; 1978, c. 250; 1984, cc. 92, 675; 1987, c. 628; 1988, c. 695; 1999, c. 1026; 2000, c. 410; 2001, c. 705; 2018, c. 504; 2019, c. 22.","full_text":"Any county, city or town which has adopted a land-use plan may adopt an ordinance to provide for the use value assessment and taxation, in accord with the provisions of this article, of real estate classified in \u00a7 58.1-3230. The local governing body pursuant to \u00a7 58.1-3237.1 may provide in the ordinance that property located in specified zoning districts shall not be eligible for special assessment as provided in this article. However, real estate that is being provided use value assessment and taxation shall not be denied such use value assessment and taxation solely because of its location in a newly created zoning district that was not requested by the real estate owner. The provisions of this article shall not be applicable in any county, city or town for any year unless such an ordinance is adopted by the governing body thereof not later than June 30 of the year previous to the year when such taxes are first assessed and levied under this article, or December 31 of such year for localities which have adopted a fiscal year assessment date of July 1, under Chapter 30 (\u00a7 58.1-3000 et seq.) of this subtitle. The provisions of this article also shall not apply to the assessment of any real estate assessable pursuant to law by a central state agency.\n\t\tLand used in agricultural and forestal production within an agricultural district, a forestal district or an agricultural and forestal district that has been established under Chapter 43 (\u00a7 15.2-4300 et seq.) of Title 15.2, shall be eligible for the use value assessment and taxation whether or not a local land-use plan or local ordinance pursuant to this section has been adopted.\n\t\tSuch ordinance shall provide for the assessment and taxation in accordance with the provisions of this article of any or all of the four classes of real estate set forth in \u00a7 58.1-3230. If the uniform standards prescribed by the Commissioner of Agriculture and Consumer Services pursuant to \u00a7 58.1-3230 require real estate to have been used for a particular purpose for a minimum length of time before qualifying as real estate devoted to agricultural use or horticultural use, then such ordinance may waive such prior use requirement for real estate devoted to the production of agricultural and horticultural crops that require more than two years from initial planting until commercially feasible harvesting. If the uniform standards prescribed by the Commissioner of Agriculture and Consumer Services pursuant to \u00a7 58.1-3230 require real estate to have been used for a particular purpose for a minimum length of time before qualifying as real estate devoted to agricultural use or horticultural use, then (i) use of other similar property by a lessee of the owner shall be included in calculating such time and (ii) the Commissioner of Agriculture and Consumer Services shall include in the uniform standards a shorter minimum length of time for real estate with no prior qualifying use, provided that the owner submits a written document of the owner&#8217;s intent regarding use of the real estate containing elements set out in the uniform standards. Localities are not required to maintain such written document.\n\t\tSuch ordinance may provide that the annual increase in the assessed value of property within the classes of real estate set forth in \u00a7 58.1-3230 shall not exceed a dollar amount per acre specified in the ordinance.\n\t\tIn addition to but not to replace any other requirements of a land-use plan such ordinance may provide that the special assessment and taxation be established on a sliding scale which establishes a lower assessment for property held for longer periods of time within the classes of real estate set forth in \u00a7 58.1-3230. Any such sliding scale shall be set forth in the ordinance.\n\t\tNotwithstanding any other provision of law, the governing body of any county, city or town shall be authorized to direct a general reassessment of real estate in the year following adoption of an ordinance pursuant to this article.","order_by":null,"text":{"0":{"id":226505,"text":"Any county, city or town which has adopted a land-use plan may adopt an ordinance to provide for the use value assessment and taxation, in accord with the provisions of this article, of real estate classified in \u00a7 58.1-3230. The local governing body pursuant to \u00a7 58.1-3237.1 may provide in the ordinance that property located in specified zoning districts shall not be eligible for special assessment as provided in this article. However, real estate that is being provided use value assessment and taxation shall not be denied such use value assessment and taxation solely because of its location in a newly created zoning district that was not requested by the real estate owner. The provisions of this article shall not be applicable in any county, city or town for any year unless such an ordinance is adopted by the governing body thereof not later than June 30 of the year previous to the year when such taxes are first assessed and levied under this article, or December 31 of such year for localities which have adopted a fiscal year assessment date of July 1, under Chapter 30 (\u00a7 58.1-3000 et seq.) of this subtitle. The provisions of this article also shall not apply to the assessment of any real estate assessable pursuant to law by a central state agency.\n\t\tLand used in agricultural and forestal production within an agricultural district, a forestal district or an agricultural and forestal district that has been established under Chapter 43 (\u00a7 15.2-4300 et seq.) of Title 15.2, shall be eligible for the use value assessment and taxation whether or not a local land-use plan or local ordinance pursuant to this section has been adopted.\n\t\tSuch ordinance shall provide for the assessment and taxation in accordance with the provisions of this article of any or all of the four classes of real estate set forth in \u00a7 58.1-3230. If the uniform standards prescribed by the Commissioner of Agriculture and Consumer Services pursuant to \u00a7 58.1-3230 require real estate to have been used for a particular purpose for a minimum length of time before qualifying as real estate devoted to agricultural use or horticultural use, then such ordinance may waive such prior use requirement for real estate devoted to the production of agricultural and horticultural crops that require more than two years from initial planting until commercially feasible harvesting. If the uniform standards prescribed by the Commissioner of Agriculture and Consumer Services pursuant to \u00a7 58.1-3230 require real estate to have been used for a particular purpose for a minimum length of time before qualifying as real estate devoted to agricultural use or horticultural use, then (i) use of other similar property by a lessee of the owner shall be included in calculating such time and (ii) the Commissioner of Agriculture and Consumer Services shall include in the uniform standards a shorter minimum length of time for real estate with no prior qualifying use, provided that the owner submits a written document of the owner&#8217;s intent regarding use of the real estate containing elements set out in the uniform standards. Localities are not required to maintain such written document.\n\t\tSuch ordinance may provide that the annual increase in the assessed value of property within the classes of real estate set forth in \u00a7 58.1-3230 shall not exceed a dollar amount per acre specified in the ordinance.\n\t\tIn addition to but not to replace any other requirements of a land-use plan such ordinance may provide that the special assessment and taxation be established on a sliding scale which establishes a lower assessment for property held for longer periods of time within the classes of real estate set forth in \u00a7 58.1-3230. Any such sliding scale shall be set forth in the ordinance.\n\t\tNotwithstanding any other provision of law, the governing body of any county, city or town shall be authorized to direct a general reassessment of real estate in the year following adoption of an ordinance pursuant to this article.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3231\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 13 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 1974, chapter 34; in 1975, chapter 233; in 1977, chapter 681; in 1978, chapter 250; in 1984, chapters 92 and 675; in 1987, chapter 628; in 1988, chapter 695; in 1999, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?991+ful+CHAP1026\">1026<\/a>; in 2000, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0410\">410<\/a>; in 2001, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0705\">705<\/a>; in 2018, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?181+ful+CHAP0504\">504<\/a>; in 2019, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?191+ful+CHAP0022\">22<\/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":77285,"section_number":"15.2-4312","catch_line":"Effects of districts","order_by":null,"url":"\/15.2-4312\/"},{"id":64047,"section_number":"15.2-4406","catch_line":"Provisions of district ordinances for districts of local significance","order_by":null,"url":"\/15.2-4406\/"},{"id":85802,"section_number":"3.2-500","catch_line":"Definitions","order_by":null,"url":"\/3.2-500\/"},{"id":76582,"section_number":"58.1-3232","catch_line":"Authority of city to provide for assessment and taxation of real estate in newly annexed area","order_by":null,"url":"\/58.1-3232\/"}],"refers_to":[{"id":83266,"section_number":"15.2-4300","catch_line":"Short title","order_by":null,"url":"\/15.2-4300\/"},{"id":65297,"section_number":"58.1-3000","catch_line":"Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only","order_by":null,"url":"\/58.1-3000\/"},{"id":54425,"section_number":"58.1-3230","catch_line":"Special classifications of real estate established and defined","order_by":null,"url":"\/58.1-3230\/"},{"id":56877,"section_number":"58.1-3237.1","catch_line":"Authority of counties to enact additional provisions concerning zoning classifications","order_by":null,"url":"\/58.1-3237.1\/"}],"permalink":{"id":257309,"object_type":"law","relational_id":62066,"identifier":"58.1-3231","token":"58.1\/III\/32\/4\/58.1-3231","url":"\/58.1-3231\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3231\/","token":"58.1\/III\/32\/4\/58.1-3231","dublin_core":{"Title":"Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3231","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any county, city or town which has adopted a land-use plan may adopt an <span class=\"dictionary\">ordinance<\/span> to provide for the use value assessment and taxation, in accord with the provisions of this article, of real estate classified in \u00a7&nbsp;<a class=\"law\" title=\"Special classifications of real estate established and defined\" href=\"\/58.1-3230\/\">58.1-3230<\/a>. The local governing body pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Authority of counties to enact additional provisions concerning zoning classifications\" href=\"\/58.1-3237.1\/\">58.1-3237.1<\/a> may provide in the <span class=\"dictionary\">ordinance<\/span> that property located in specified zoning districts shall not be eligible for special assessment as provided in this article. However, real estate that is being provided use value assessment and taxation shall not be denied such use value assessment and taxation solely because of its location in a newly created zoning district that was not requested by the real estate owner. The provisions of this article shall not be applicable in any county, city or town for any year unless such an <span class=\"dictionary\">ordinance<\/span> is adopted by the governing body thereof not later than June 30 of the year previous to the year when such taxes are first assessed and levied under this article, or December 31 of such year for localities which have adopted a fiscal year assessment date of July 1, under Chapter 30 (\u00a7&nbsp;<a class=\"law\" title=\"Real estate, mineral lands, tangible personal property and merchants&#039; capital subject to local taxation only\" href=\"\/58.1-3000\/\">58.1-3000<\/a> et seq.) of this subtitle. The provisions of this article also shall not apply to the assessment of any real estate assessable pursuant to <span class=\"dictionary\">law<\/span> by a central state agency.\n\t\tLand used in agricultural and forestal production within an agricultural district, a forestal district or an agricultural and forestal district that has been established under Chapter 43 (\u00a7&nbsp;<a class=\"law\" title=\"Short title\" href=\"\/15.2-4300\/\">15.2-4300<\/a> et seq.) of Title 15.2, shall be eligible for the use value assessment and taxation whether or not a local land-use plan or local <span class=\"dictionary\">ordinance<\/span> pursuant to this section has been adopted.\n\t\tSuch <span class=\"dictionary\">ordinance<\/span> shall provide for the assessment and taxation in accordance with the provisions of this article of any or all of the four classes of real estate set forth in \u00a7&nbsp;<a class=\"law\" title=\"Special classifications of real estate established and defined\" href=\"\/58.1-3230\/\">58.1-3230<\/a>. If the uniform standards prescribed by the Commissioner of Agriculture and Consumer Services pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Special classifications of real estate established and defined\" href=\"\/58.1-3230\/\">58.1-3230<\/a> require real estate to have been used for a particular purpose for a minimum length of time before qualifying as <span class=\"dictionary\">real estate devoted to agricultural use<\/span> or horticultural use, then such <span class=\"dictionary\">ordinance<\/span> may <span class=\"dictionary\">waive<\/span> such prior use requirement for real estate devoted to the production of agricultural and horticultural crops that require more than two years from initial planting until commercially feasible harvesting. If the uniform standards prescribed by the Commissioner of Agriculture and Consumer Services pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Special classifications of real estate established and defined\" href=\"\/58.1-3230\/\">58.1-3230<\/a> require real estate to have been used for a particular purpose for a minimum length of time before qualifying as <span class=\"dictionary\">real estate devoted to agricultural use<\/span> or horticultural use, then (i) use of other similar property by a lessee of the owner shall be included in calculating such time and (ii) the Commissioner of Agriculture and Consumer Services shall include in the uniform standards a shorter minimum length of time for real estate with no prior qualifying use, provided that the owner submits a written document of the owner&#8217;s <span class=\"dictionary\">intent<\/span> regarding use of the real estate containing elements set out in the uniform standards. Localities are not required to maintain such written document.\n\t\tSuch <span class=\"dictionary\">ordinance<\/span> may provide that the annual increase in the assessed value of property within the classes of real estate set forth in \u00a7&nbsp;<a class=\"law\" title=\"Special classifications of real estate established and defined\" href=\"\/58.1-3230\/\">58.1-3230<\/a> shall not exceed a dollar amount per acre specified in the <span class=\"dictionary\">ordinance<\/span>.\n\t\tIn addition to but not to replace any other requirements of a land-use plan such <span class=\"dictionary\">ordinance<\/span> may provide that the special assessment and taxation be established on a sliding scale which establishes a lower assessment for property held for longer periods of time within the classes of real estate set forth in \u00a7&nbsp;<a class=\"law\" title=\"Special classifications of real estate established and defined\" href=\"\/58.1-3230\/\">58.1-3230<\/a>. Any such sliding scale shall be set forth in the <span class=\"dictionary\">ordinance<\/span>.\n\t\tNotwithstanding any other provision of <span class=\"dictionary\">law<\/span>, the governing body of any county, city or town shall be authorized to direct a general reassessment of real estate in the year following adoption of an <span class=\"dictionary\">ordinance<\/span> pursuant to this article.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nAUTHORITY OF COUNTIES, CITIES AND TOWNS TO ADOPT ORDINANCES; GENERAL\nREASSESSMENT FOLLOWING ADOPTION OF ORDINANCE (\u00a7 58.1-3231)\n\nAny county, city or town which has adopted a land-use plan may adopt an\nordinance to provide for the use value assessment and taxation, in accord with\nthe provisions of this article, of real estate classified in \u00a7 58.1-3230. The\nlocal governing body pursuant to \u00a7 58.1-3237.1 may provide in the ordinance\nthat property located in specified zoning districts shall not be eligible for\nspecial assessment as provided in this article. However, real estate that is\nbeing provided use value assessment and taxation shall not be denied such use\nvalue assessment and taxation solely because of its location in a newly created\nzoning district that was not requested by the real estate owner. The provisions\nof this article shall not be applicable in any county, city or town for any year\nunless such an ordinance is adopted by the governing body thereof not later than\nJune 30 of the year previous to the year when such taxes are first assessed and\nlevied under this article, or December 31 of such year for localities which have\nadopted a fiscal year assessment date of July 1, under Chapter 30 (\u00a7 58.1-3000\net seq.) of this subtitle. The provisions of this article also shall not apply\nto the assessment of any real estate assessable pursuant to law by a central\nstate agency.\n\t\tLand used in agricultural and forestal production within an agricultural\ndistrict, a forestal district or an agricultural and forestal district that has\nbeen established under Chapter 43 (\u00a7 15.2-4300 et seq.) of Title 15.2, shall be\neligible for the use value assessment and taxation whether or not a local\nland-use plan or local ordinance pursuant to this section has been adopted.\n\t\tSuch ordinance shall provide for the assessment and taxation in accordance\nwith the provisions of this article of any or all of the four classes of real\nestate set forth in \u00a7 58.1-3230. If the uniform standards prescribed by the\nCommissioner of Agriculture and Consumer Services pursuant to \u00a7 58.1-3230\nrequire real estate to have been used for a particular purpose for a minimum\nlength of time before qualifying as real estate devoted to agricultural use or\nhorticultural use, then such ordinance may waive such prior use requirement for\nreal estate devoted to the production of agricultural and horticultural crops\nthat require more than two years from initial planting until commercially\nfeasible harvesting. If the uniform standards prescribed by the Commissioner of\nAgriculture and Consumer Services pursuant to \u00a7 58.1-3230 require real estate\nto have been used for a particular purpose for a minimum length of time before\nqualifying as real estate devoted to agricultural use or horticultural use, then\n(i) use of other similar property by a lessee of the owner shall be included in\ncalculating such time and (ii) the Commissioner of Agriculture and Consumer\nServices shall include in the uniform standards a shorter minimum length of time\nfor real estate with no prior qualifying use, provided that the owner submits a\nwritten document of the owner&#8217;s intent regarding use of the real estate\ncontaining elements set out in the uniform standards. Localities are not\nrequired to maintain such written document.\n\t\tSuch ordinance may provide that the annual increase in the assessed value of\nproperty within the classes of real estate set forth in \u00a7 58.1-3230 shall not\nexceed a dollar amount per acre specified in the ordinance.\n\t\tIn addition to but not to replace any other requirements of a land-use plan\nsuch ordinance may provide that the special assessment and taxation be\nestablished on a sliding scale which establishes a lower assessment for property\nheld for longer periods of time within the classes of real estate set forth in\n\u00a7 58.1-3230. Any such sliding scale shall be set forth in the ordinance.\n\t\tNotwithstanding any other provision of law, the governing body of any county,\ncity or town shall be authorized to direct a general reassessment of real estate\nin the year following adoption of an ordinance pursuant to this article.\n\nHISTORY: Code 1950, \u00a7 58-769.6; 1971, Ex. Sess., c. 172; 1973, c. 209; 1974, c.\n34; 1975, c. 233; 1977, c. 681; 1978, c. 250; 1984, cc. 92, 675; 1987, c. 628;\n1988, c. 695; 1999, c. 1026; 2000, c. 410; 2001, c. 705; 2018, c. 504; 2019, c.\n22.","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}}