{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3233.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3233.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3233.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3233.html"}],"law_id":69314,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-769.7; 1971, Ex. Sess., c. 172; 1973, c. 209; 1980, c. 75; 1984, cc. 675, 739, 750; 1987, c. 550; 1988, cc. 462, 695; 1989, c. 656; 1990, c. 695; 1991, cc. 69, 490; 2002, c. 475; 2003, c. 356; 2010, c. 653; 2015, c. 485.","full_text":"Prior to the assessment of any parcel of real estate under any ordinance adopted pursuant to this article, the local assessing officer shall:\n\n1\n\nDetermine that the real estate meets the criteria set forth in § 58.1-3230 and the standards prescribed thereunder to qualify for one of the classifications set forth therein, and he may request an opinion from the Director of the Department of Conservation and Recreation, the State Forester or the Commissioner of Agriculture and Consumer Services;2\n\nDetermine further that real estate devoted solely to (i) agricultural or horticultural use consists of a minimum of five acres, except that for real estate used for agricultural purposes, for purposes of engaging in aquaculture as defined in § 3.2-2600, or for purposes of raising specialty crops as defined by local ordinance, the governing body may by ordinance prescribe that these uses consist of a minimum acreage of less than five acres; (ii) forest use consists of a minimum of 20 acres; and (iii) open-space use consists of a minimum of five acres or such greater minimum acreage as may be prescribed by local ordinance, except that for real estate adjacent to a scenic river, a scenic highway, a Virginia Byway or public property in the Virginia Outdoors Plan or for any real estate in any city, county or town having a density of population greater than 5,000 per square mile, for any real estate in any county operating under the urban county executive form of government, or the unincorporated Town of Yorktown chartered in 1691, the governing body may by ordinance prescribe that land devoted to open-space uses consist of a minimum of one quarter of an acre.\n\t\t\tThe minimum acreage requirements for special classifications of real estate shall be determined by adding together the total area of contiguous real estate excluding recorded subdivision lots recorded after July 1, 1983, titled in the same ownership. However, for purposes of adding together such total area of contiguous real estate, any noncontiguous parcel of real property included in an agricultural, forestal, or an agricultural and forestal district of local significance pursuant to subsection B of § 15.2-4405 shall be deemed to be contiguous to any other real property that is located in such district. For purposes of this section, properties separated only by a public right-of-way are considered contiguous; and3\n\nDetermine further that real estate devoted to open-space use is (i) within an agricultural, a forestal, or an agricultural and forestal district entered into pursuant to Chapter 43 (§ 15.2-4300 et seq.) of Title 15.2, or (ii) subject to a recorded perpetual easement that is held by a public body, and promotes the open-space use classification, as defined in § 58.1-3230, or (iii) subject to a recorded commitment entered into by the landowners with the local governing body, or its authorized designee, not to change the use to a nonqualifying use for a time period stated in the commitment of not less than four years nor more than 10 years. Such commitment shall be subject to uniform standards prescribed by the Director of the Department of Conservation and Recreation pursuant to the authority set out in § 58.1-3240. Such commitment shall run with the land for the applicable period, and may be terminated in the manner provided in § 15.2-4314 for withdrawal of land from an agricultural, a forestal or an agricultural and forestal district.","order_by":null,"text":{"0":{"id":250711,"text":"Prior to the assessment of any parcel of real estate under any ordinance adopted pursuant to this article, the local assessing officer shall:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":250712,"text":"Determine that the real estate meets the criteria set forth in § 58.1-3230 and the standards prescribed thereunder to qualify for one of the classifications set forth therein, and he may request an opinion from the Director of the Department of Conservation and Recreation, the State Forester or the Commissioner of Agriculture and Consumer Services;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":250713,"text":"Determine further that real estate devoted solely to (i) agricultural or horticultural use consists of a minimum of five acres, except that for real estate used for agricultural purposes, for purposes of engaging in aquaculture as defined in § 3.2-2600, or for purposes of raising specialty crops as defined by local ordinance, the governing body may by ordinance prescribe that these uses consist of a minimum acreage of less than five acres; (ii) forest use consists of a minimum of 20 acres; and (iii) open-space use consists of a minimum of five acres or such greater minimum acreage as may be prescribed by local ordinance, except that for real estate adjacent to a scenic river, a scenic highway, a Virginia Byway or public property in the Virginia Outdoors Plan or for any real estate in any city, county or town having a density of population greater than 5,000 per square mile, for any real estate in any county operating under the urban county executive form of government, or the unincorporated Town of Yorktown chartered in 1691, the governing body may by ordinance prescribe that land devoted to open-space uses consist of a minimum of one quarter of an acre.\n\t\t\tThe minimum acreage requirements for special classifications of real estate shall be determined by adding together the total area of contiguous real estate excluding recorded subdivision lots recorded after July 1, 1983, titled in the same ownership. However, for purposes of adding together such total area of contiguous real estate, any noncontiguous parcel of real property included in an agricultural, forestal, or an agricultural and forestal district of local significance pursuant to subsection B of § 15.2-4405 shall be deemed to be contiguous to any other real property that is located in such district. For purposes of this section, properties separated only by a public right-of-way are considered contiguous; and","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":250714,"text":"Determine further that real estate devoted to open-space use is (i) within an agricultural, a forestal, or an agricultural and forestal district entered into pursuant to Chapter 43 (§ 15.2-4300 et seq.) of Title 15.2, or (ii) subject to a recorded perpetual easement that is held by a public body, and promotes the open-space use classification, as defined in § 58.1-3230, or (iii) subject to a recorded commitment entered into by the landowners with the local governing body, or its authorized designee, not to change the use to a nonqualifying use for a time period stated in the commitment of not less than four years nor more than 10 years. Such commitment shall be subject to uniform standards prescribed by the Director of the Department of Conservation and Recreation pursuant to the authority set out in § 58.1-3240. Such commitment shall run with the land for the applicable period, and may be terminated in the manner provided in § 15.2-4314 for withdrawal of land from an agricultural, a forestal or an agricultural and forestal district.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3233\/","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 1980, chapter 75; in 1984, chapters 675, 739, and 750; in 1987, chapter 550; in 1988, chapters 462 and 695; in 1989, chapter 656; in 1990, chapter 695; in 1991, chapters 69 and 490; in 2002, chapter 475<\/a>; in 2003, chapter 356<\/a>; in 2010, chapter 653<\/a>; in 2015, chapter 485<\/a>.<\/p>","references":[{"id":59376,"section_number":"10.1-1197.6","catch_line":"Permit by rule for small renewable energy projects","order_by":null,"url":"\/10.1-1197.6\/"},{"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\/"}],"refers_to":[{"id":83266,"section_number":"15.2-4300","catch_line":"Short title","order_by":null,"url":"\/15.2-4300\/"},{"id":83920,"section_number":"15.2-4314","catch_line":"Withdrawal of land from a district; termination of a district","order_by":null,"url":"\/15.2-4314\/"},{"id":61691,"section_number":"15.2-4405","catch_line":"Creation of districts of local significance","order_by":null,"url":"\/15.2-4405\/"},{"id":86289,"section_number":"3.2-2600","catch_line":"Definitions","order_by":null,"url":"\/3.2-2600\/"},{"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":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\/"}],"permalink":{"id":257317,"object_type":"law","relational_id":69314,"identifier":"58.1-3233","token":"58.1\/III\/32\/4\/58.1-3233","url":"\/58.1-3233\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3233\/","token":"58.1\/III\/32\/4\/58.1-3233","dublin_core":{"Title":"Determinations to be made by local officers before assessment of real estate under ordinance","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3233","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Prior to the assessment of any parcel of real estate under any ordinance<\/span> adopted pursuant to this article, the local assessing officer shall:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Determine that the real estate meets the criteria set forth in § 58.1-3230<\/a> and the standards prescribed thereunder to qualify for one of the classifications set forth therein, and he may request an opinion<\/span> from the Director of the Department<\/span> of Conservation and Recreation, the State Forester or the Commissioner of Agriculture and Consumer Services; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Determine further that real estate devoted solely to (i) agricultural or horticultural use consists of a minimum of five acres, except that for real estate used for agricultural purposes, for purposes of engaging in aquaculture as defined in § 3.2-2600<\/a>, or for purposes of raising specialty crops as defined by local ordinance<\/span>, the governing body may by ordinance<\/span> prescribe that these uses consist of a minimum acreage of less than five acres; (ii) forest use consists of a minimum of 20 acres; and (iii) open-space use consists of a minimum of five acres or such greater minimum acreage as may be prescribed by local ordinance<\/span>, except that for real estate adjacent to a scenic river, a scenic highway, a Virginia Byway or public property in the Virginia Outdoors Plan or for any real estate in any city, county or town having a density of population greater than 5,000 per square mile, for any real estate in any county operating under the urban county executive form of government, or the unincorporated Town of Yorktown chartered in 1691, the governing body may by ordinance<\/span> prescribe that land devoted to open-space uses consist of a minimum of one quarter of an acre.\n\t\t\tThe minimum acreage requirements for special classifications of real estate shall be determined by adding together the total area of contiguous real estate excluding recorded subdivision lots recorded after July 1, 1983, titled in the same ownership. However, for purposes of adding together such total area of contiguous real estate, any noncontiguous parcel of real property included in an agricultural, forestal, or an agricultural and forestal district of local significance pursuant to subsection B of § 15.2-4405<\/a> shall be deemed to be contiguous to any other real property that is located in such district. For purposes of this section, properties separated only by a public right-of-way are considered contiguous; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Determine further that real estate devoted to open-space use<\/span> is (i) within an agricultural, a forestal, or an agricultural and forestal district entered into pursuant to Chapter 43 (§ 15.2-4300<\/a> et seq.) of Title 15.2, or (ii) subject to a recorded perpetual easement that is held by a public body, and promotes the open-space use classification, as defined in § 58.1-3230<\/a>, or (iii) subject to a recorded commitment entered into by the landowners with the local governing body, or its authorized designee, not to change the use to a nonqualifying use for a time period stated in the commitment of not less than four years nor more than 10 years. Such commitment shall be subject to uniform standards prescribed by the Director of the Department<\/span> of Conservation and Recreation pursuant to the authority set out in § 58.1-3240<\/a>. Such commitment shall run with the land for the applicable period, and may be terminated in the manner provided in § 15.2-4314<\/a> for withdrawal of land from an agricultural, a forestal or an agricultural and forestal district. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDETERMINATIONS TO BE MADE BY LOCAL OFFICERS BEFORE ASSESSMENT OF REAL ESTATE\nUNDER ORDINANCE (\u00a7 58.1-3233)\n\nPrior to the assessment of any parcel of real estate under any ordinance adopted\npursuant to this article, the local assessing officer shall:\n\n1. Determine that the real estate meets the criteria set forth in §\n58.1-3230 and the standards prescribed thereunder to qualify for one of the\nclassifications set forth therein, and he may request an opinion from the\nDirector of the Department of Conservation and Recreation, the State Forester or\nthe Commissioner of Agriculture and Consumer Services;\n\n2. Determine further that real estate devoted solely to (i) agricultural or\nhorticultural use consists of a minimum of five acres, except that for real\nestate used for agricultural purposes, for purposes of engaging in aquaculture\nas defined in § 3.2-2600, or for purposes of raising specialty crops as\ndefined by local ordinance, the governing body may by ordinance prescribe that\nthese uses consist of a minimum acreage of less than five acres; (ii) forest use\nconsists of a minimum of 20 acres; and (iii) open-space use consists of a\nminimum of five acres or such greater minimum acreage as may be prescribed by\nlocal ordinance, except that for real estate adjacent to a scenic river, a\nscenic highway, a Virginia Byway or public property in the Virginia Outdoors\nPlan or for any real estate in any city, county or town having a density of\npopulation greater than 5,000 per square mile, for any real estate in any county\noperating under the urban county executive form of government, or the\nunincorporated Town of Yorktown chartered in 1691, the governing body may by\nordinance prescribe that land devoted to open-space uses consist of a minimum of\none quarter of an acre.\n\t\t\tThe minimum acreage requirements for special classifications of real estate\nshall be determined by adding together the total area of contiguous real estate\nexcluding recorded subdivision lots recorded after July 1, 1983, titled in the\nsame ownership. However, for purposes of adding together such total area of\ncontiguous real estate, any noncontiguous parcel of real property included in an\nagricultural, forestal, or an agricultural and forestal district of local\nsignificance pursuant to subsection B of § 15.2-4405 shall be deemed to be\ncontiguous to any other real property that is located in such district. For\npurposes of this section, properties separated only by a public right-of-way are\nconsidered contiguous; and\n\n3. Determine further that real estate devoted to open-space use is (i) within an\nagricultural, a forestal, or an agricultural and forestal district entered into\npursuant to Chapter 43 (§ 15.2-4300 et seq.) of Title 15.2, or (ii) subject\nto a recorded perpetual easement that is held by a public body, and promotes the\nopen-space use classification, as defined in § 58.1-3230, or (iii) subject\nto a recorded commitment entered into by the landowners with the local governing\nbody, or its authorized designee, not to change the use to a nonqualifying use\nfor a time period stated in the commitment of not less than four years nor more\nthan 10 years. Such commitment shall be subject to uniform standards prescribed\nby the Director of the Department of Conservation and Recreation pursuant to the\nauthority set out in § 58.1-3240. Such commitment shall run with the land\nfor the applicable period, and may be terminated in the manner provided in\n§ 15.2-4314 for withdrawal of land from an agricultural, a forestal or an\nagricultural and forestal district.\n\nHISTORY: Code 1950, \u00a7 58-769.7; 1971, Ex. Sess., c. 172; 1973, c. 209; 1980, c.\n75; 1984, cc. 675, 739, 750; 1987, c. 550; 1988, cc. 462, 695; 1989, c. 656;\n1990, c. 695; 1991, cc. 69, 490; 2002, c. 475; 2003, c. 356; 2010, c. 653; 2015,\nc. 485.","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}}