{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3234.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3234.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3234.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3234.html"}],"law_id":86096,"edition_id":1,"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","history":"Code 1950, \u00a7 58-769.8; 1971, Ex. Sess., c. 172; 1973, cc. 93, 209; 1974, c. 33; 1976, c. 478; 1977, c. 213; 1978, cc. 250, 644, 645; 1979, cc. 180, 632; 1980, cc. 493, 508; 1982, c. 624; 1984, cc. 92, 675; 1988, c. 695; 1993, c. 102; 1999, c. 1026; 2001, c. 50; 2017, c. 25; 2018, c. 504; 2022, cc. 111, 314; 2023, c. 345.","full_text":"Property owners shall submit an application for taxation on the basis of a use assessment to the local assessing officer as follows:\n\n1\n\nThe property owner shall submit an initial application, unless it is a revalidation form, at least 60 days preceding the tax year for which such taxation is sought;2\n\nIn any year in which a general reassessment is being made, the property owner may submit such application until 30 days have elapsed after his notice of increase in assessment is mailed in accordance with § 58.1-3330, or 60 days preceding the tax year, whichever is later; or3\n\nIn any locality which has adopted a fiscal tax year under Chapter 30 (§ 58.1-3000 et seq.), but continues to assess as of January 1, such application shall be submitted for any year at least 60 days preceding the effective date of the assessment for such year.\n\t\t\tThe governing body, by ordinance, may permit applications to be filed within no more than 60 days after the filing deadline specified herein, upon the payment of a late filing fee to be established by the governing body. In addition, a locality may, by ordinance, permit a further extension of the filing deadline specified herein, upon payment of an extension fee to be established by the governing body in an amount not to exceed the late filing fee, to a date not later than 30 days after notices of assessments are mailed. An individual who is owner of an undivided interest in a parcel may apply on behalf of himself and the other owners of such parcel upon submitting an affidavit that such other owners are minors, cannot be located, or represent a minority interest in such parcel. An application shall be submitted whenever the use or acreage of such land previously approved changes; however, no application fee may be required when a change in acreage occurs solely as a result of a conveyance necessitated by governmental action or condemnation of a portion of any land previously approved for taxation on the basis of use assessment. The governing body of any locality may, however, require any such property owner to revalidate at least every six years with such locality, on or before the date on which the last installment of property tax prior to the effective date of the assessment is due, on forms prepared by the Department, any applications previously approved. Each locality that has adopted an ordinance hereunder may provide for the imposition of a revalidation fee every sixth year. Such revalidation fee shall not, however, exceed the application fee currently charged by the locality. The governing body may also provide for late filing of revalidation forms on or before the effective date of the assessment, on payment of a late filing fee. Forms shall be prepared by the Department and supplied to the locality for use of the applicants and applications shall be submitted on such forms. An application fee may be required to accompany all such applications. The application form shall allow a landowner who received payments or compensation as a result of the former participation of his property in a state or federal soil and water conservation program, and whose property continues to meet the qualifications of such program but is no longer receiving such payments or compensation, to certify that the land continues to meet the requirements of such program for the purposes of classification pursuant to § 58.1-3230.\n\t\t\tIn the event of a material misstatement of facts in the application or a material change in such facts prior to the date of assessment, such application for taxation based on use assessment granted thereunder shall be void and the tax for such year extended on the basis of value determined under § 58.1-3236 D. Except as provided by local ordinance, no application for assessment based on use shall be accepted or approved if, at the time the application is filed, the tax on the land affected is delinquent. Upon the payment of all delinquent taxes, including penalties and interest, the application shall be treated in accordance with the provisions of this section.\n\t\t\tContinuation of valuation, assessment and taxation under an ordinance adopted pursuant to this article shall depend on continuance of the real estate in a qualifying use, continued payment of taxes as referred to in § 58.1-3235, and compliance with the other requirements of this article and the ordinance and not upon continuance in the same owner of title to the land.\n\t\t\tIn the event that the locality provides for a sliding scale under an ordinance, the property owner and the locality shall execute a written agreement which sets forth the period of time that the property shall remain within the classes of real estate set forth in § 58.1-3230. The term of the written agreement shall be for a period not exceeding 20 years, and the instrument shall be recorded in the office of the clerk of the circuit court for the locality in which the subject property is located.\n\t\t\tNo locality shall require any applicant who is a lessor of the property or a portion of the property that is the subject of an application submitted pursuant to this section to provide the lease agreement governing the property for the purpose of determining whether the property is eligible for special assessment and taxation pursuant to this article.","order_by":null,"text":{"0":{"id":308264,"text":"Property owners shall submit an application for taxation on the basis of a use assessment to the local assessing officer as follows:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":308265,"text":"The property owner shall submit an initial application, unless it is a revalidation form, at least 60 days preceding the tax year for which such taxation is sought;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":308266,"text":"In any year in which a general reassessment is being made, the property owner may submit such application until 30 days have elapsed after his notice of increase in assessment is mailed in accordance with § 58.1-3330, or 60 days preceding the tax year, whichever is later; or","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":308267,"text":"In any locality which has adopted a fiscal tax year under Chapter 30 (§ 58.1-3000 et seq.), but continues to assess as of January 1, such application shall be submitted for any year at least 60 days preceding the effective date of the assessment for such year.\n\t\t\tThe governing body, by ordinance, may permit applications to be filed within no more than 60 days after the filing deadline specified herein, upon the payment of a late filing fee to be established by the governing body. In addition, a locality may, by ordinance, permit a further extension of the filing deadline specified herein, upon payment of an extension fee to be established by the governing body in an amount not to exceed the late filing fee, to a date not later than 30 days after notices of assessments are mailed. An individual who is owner of an undivided interest in a parcel may apply on behalf of himself and the other owners of such parcel upon submitting an affidavit that such other owners are minors, cannot be located, or represent a minority interest in such parcel. An application shall be submitted whenever the use or acreage of such land previously approved changes; however, no application fee may be required when a change in acreage occurs solely as a result of a conveyance necessitated by governmental action or condemnation of a portion of any land previously approved for taxation on the basis of use assessment. The governing body of any locality may, however, require any such property owner to revalidate at least every six years with such locality, on or before the date on which the last installment of property tax prior to the effective date of the assessment is due, on forms prepared by the Department, any applications previously approved. Each locality that has adopted an ordinance hereunder may provide for the imposition of a revalidation fee every sixth year. Such revalidation fee shall not, however, exceed the application fee currently charged by the locality. The governing body may also provide for late filing of revalidation forms on or before the effective date of the assessment, on payment of a late filing fee. Forms shall be prepared by the Department and supplied to the locality for use of the applicants and applications shall be submitted on such forms. An application fee may be required to accompany all such applications. The application form shall allow a landowner who received payments or compensation as a result of the former participation of his property in a state or federal soil and water conservation program, and whose property continues to meet the qualifications of such program but is no longer receiving such payments or compensation, to certify that the land continues to meet the requirements of such program for the purposes of classification pursuant to § 58.1-3230.\n\t\t\tIn the event of a material misstatement of facts in the application or a material change in such facts prior to the date of assessment, such application for taxation based on use assessment granted thereunder shall be void and the tax for such year extended on the basis of value determined under § 58.1-3236 D. Except as provided by local ordinance, no application for assessment based on use shall be accepted or approved if, at the time the application is filed, the tax on the land affected is delinquent. Upon the payment of all delinquent taxes, including penalties and interest, the application shall be treated in accordance with the provisions of this section.\n\t\t\tContinuation of valuation, assessment and taxation under an ordinance adopted pursuant to this article shall depend on continuance of the real estate in a qualifying use, continued payment of taxes as referred to in § 58.1-3235, and compliance with the other requirements of this article and the ordinance and not upon continuance in the same owner of title to the land.\n\t\t\tIn the event that the locality provides for a sliding scale under an ordinance, the property owner and the locality shall execute a written agreement which sets forth the period of time that the property shall remain within the classes of real estate set forth in § 58.1-3230. The term of the written agreement shall be for a period not exceeding 20 years, and the instrument shall be recorded in the office of the clerk of the circuit court for the locality in which the subject property is located.\n\t\t\tNo locality shall require any applicant who is a lessor of the property or a portion of the property that is the subject of an application submitted pursuant to this section to provide the lease agreement governing the property for the purpose of determining whether the property is eligible for special assessment and taxation pursuant to this article.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3234\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 17 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, chapters 93 and 209; in 1974, chapter 33; in 1976, chapter 478; in 1977, chapter 213; in 1978, chapters 250, 644, and 645; in 1979, chapters 180 and 632; in 1980, chapters 493 and 508; in 1982, chapter 624; in 1984, chapters 92 and 675; in 1988, chapter 695; in 1993, chapter 102; in 1999, chapter 1026<\/a>; in 2001, chapter 50<\/a>; in 2017, chapter 25<\/a>; in 2018, chapter 504<\/a>; in 2022, chapters 111<\/a> and 314<\/a>; in 2023, chapter 345<\/a>.<\/p>","references":[{"id":68063,"section_number":"58.1-3238","catch_line":"Failure to report change in use; misstatements in applications","order_by":null,"url":"\/58.1-3238\/"}],"refers_to":[{"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":83197,"section_number":"58.1-3235","catch_line":"Removal of parcels from program if taxes delinquent","order_by":null,"url":"\/58.1-3235\/"},{"id":72139,"section_number":"58.1-3236","catch_line":"Valuation of real estate under ordinance","order_by":null,"url":"\/58.1-3236\/"},{"id":75592,"section_number":"58.1-3330","catch_line":"Notice of change in assessment","order_by":null,"url":"\/58.1-3330\/"}],"permalink":{"id":257321,"object_type":"law","relational_id":86096,"identifier":"58.1-3234","token":"58.1\/III\/32\/4\/58.1-3234","url":"\/58.1-3234\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3234\/","token":"58.1\/III\/32\/4\/58.1-3234","dublin_core":{"Title":"Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3234","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Property owners shall submit an application for taxation on the basis of a use assessment to the local assessing officer as follows:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The property owner shall submit an initial application, unless it is a revalidation form, at least 60 days preceding the tax year for which such taxation is sought; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> In any year in which a general reassessment is being made, the property owner may submit such application until 30 days have elapsed after his notice of increase in assessment is mailed in accordance with § 58.1-3330<\/a>, or 60 days preceding the tax year, whichever is later; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> In any locality which has adopted a fiscal tax year under Chapter 30 (§ 58.1-3000<\/a> et seq.), but continues to assess as of January 1, such application shall be submitted for any year at least 60 days preceding the effective date of the assessment for such year.\n\t\t\tThe governing body, by ordinance<\/span>, may permit applications to be filed within no more than 60 days after the filing deadline specified herein, upon the payment of a late filing fee to be established by the governing body. In addition, a locality may, by ordinance<\/span>, permit a further extension of the filing deadline specified herein, upon payment of an extension fee to be established by the governing body in an amount not to exceed the late filing fee, to a date not later than 30 days after notices of assessments are mailed. An individual who is owner of an undivided interest in a parcel may apply on behalf of himself and the other owners of such parcel upon submitting an affidavit<\/span> that such other owners are minors<\/span>, cannot be located, or represent a minority interest in such parcel. An application shall be submitted whenever the use or acreage of such land previously approved changes; however, no application fee may be required when a change in acreage occurs solely as a result of a conveyance necessitated by governmental action or condemnation of a portion of any land previously approved for taxation on the basis of use assessment. The governing body of any locality may, however, require any such property owner to revalidate at least every six years with such locality, on or before the date on which the last installment of property tax prior to the effective date of the assessment is due, on forms prepared by the Department<\/span>, any applications previously approved. Each locality that has adopted an ordinance<\/span> hereunder may provide for the imposition of a revalidation fee every sixth year. Such revalidation fee shall not, however, exceed the application fee currently charged by the locality. The governing body may also provide for late filing of revalidation forms on or before the effective date of the assessment, on payment of a late filing fee. Forms shall be prepared by the Department<\/span> and supplied to the locality for use of the applicants and applications shall be submitted on such forms. An application fee may be required to accompany all such applications. The application form shall allow a landowner who received payments or compensation as a result of the former participation of his property in a state or federal soil and water conservation program, and whose property continues to meet the qualifications of such program but is no longer receiving such payments or compensation, to certify that the land continues to meet the requirements of such program for the purposes of classification pursuant to § 58.1-3230<\/a>.\n\t\t\tIn the event of a material<\/span> misstatement of facts<\/span> in the application or a material<\/span> change in such facts<\/span> prior to the date of assessment, such application for taxation based on use assessment granted thereunder shall be void and the tax for such year extended on the basis of value determined under § 58.1-3236<\/a> D. Except as provided by local ordinance<\/span>, no application for assessment based on use shall be accepted or approved if, at the time the application is filed, the tax on the land affected is delinquent. Upon the payment of all delinquent taxes, including penalties and interest, the application shall be treated in accordance with the provisions of this section.\n\t\t\tContinuation of valuation, assessment and taxation under an ordinance<\/span> adopted pursuant to this article shall depend on continuance<\/span> of the real estate in a qualifying use, continued payment of taxes as referred to in § 58.1-3235<\/a>, and compliance with the other requirements of this article and the ordinance<\/span> and not upon continuance<\/span> in the same owner of title to the land.\n\t\t\tIn the event that the locality provides for a sliding scale under an ordinance<\/span>, the property owner and the locality shall execute a written agreement which sets forth the period of time that the property shall remain within the classes of real estate set forth in § 58.1-3230<\/a>. The term of the written agreement shall be for a period not exceeding 20 years, and the instrument shall be recorded in the office of the clerk of the circuit<\/span> court<\/span> for the locality in which the subject property is located.\n\t\t\tNo locality shall require any applicant who is a lessor of the property or a portion of the property that is the subject of an application submitted pursuant to this section to provide the lease agreement governing the property for the purpose of determining whether the property is eligible for special assessment and taxation pursuant to this article. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION BY PROPERTY OWNERS FOR ASSESSMENT, ETC., UNDER ORDINANCE;\nCONTINUATION OF ASSESSMENT, ETC (\u00a7 58.1-3234)\n\nProperty owners shall submit an application for taxation on the basis of a use\nassessment to the local assessing officer as follows:\n\n1. The property owner shall submit an initial application, unless it is a\nrevalidation form, at least 60 days preceding the tax year for which such\ntaxation is sought;\n\n2. In any year in which a general reassessment is being made, the property owner\nmay submit such application until 30 days have elapsed after his notice of\nincrease in assessment is mailed in accordance with § 58.1-3330, or 60 days\npreceding the tax year, whichever is later; or\n\n3. In any locality which has adopted a fiscal tax year under Chapter 30 (§\n58.1-3000 et seq.), but continues to assess as of January 1, such application\nshall be submitted for any year at least 60 days preceding the effective date of\nthe assessment for such year.\n\t\t\tThe governing body, by ordinance, may permit applications to be filed within\nno more than 60 days after the filing deadline specified herein, upon the\npayment of a late filing fee to be established by the governing body. In\naddition, a locality may, by ordinance, permit a further extension of the filing\ndeadline specified herein, upon payment of an extension fee to be established by\nthe governing body in an amount not to exceed the late filing fee, to a date not\nlater than 30 days after notices of assessments are mailed. An individual who is\nowner of an undivided interest in a parcel may apply on behalf of himself and\nthe other owners of such parcel upon submitting an affidavit that such other\nowners are minors, cannot be located, or represent a minority interest in such\nparcel. An application shall be submitted whenever the use or acreage of such\nland previously approved changes; however, no application fee may be required\nwhen a change in acreage occurs solely as a result of a conveyance necessitated\nby governmental action or condemnation of a portion of any land previously\napproved for taxation on the basis of use assessment. The governing body of any\nlocality may, however, require any such property owner to revalidate at least\nevery six years with such locality, on or before the date on which the last\ninstallment of property tax prior to the effective date of the assessment is\ndue, on forms prepared by the Department, any applications previously approved.\nEach locality that has adopted an ordinance hereunder may provide for the\nimposition of a revalidation fee every sixth year. Such revalidation fee shall\nnot, however, exceed the application fee currently charged by the locality. The\ngoverning body may also provide for late filing of revalidation forms on or\nbefore the effective date of the assessment, on payment of a late filing fee.\nForms shall be prepared by the Department and supplied to the locality for use\nof the applicants and applications shall be submitted on such forms. An\napplication fee may be required to accompany all such applications. The\napplication form shall allow a landowner who received payments or compensation\nas a result of the former participation of his property in a state or federal\nsoil and water conservation program, and whose property continues to meet the\nqualifications of such program but is no longer receiving such payments or\ncompensation, to certify that the land continues to meet the requirements of\nsuch program for the purposes of classification pursuant to § 58.1-3230.\n\t\t\tIn the event of a material misstatement of facts in the application or a\nmaterial change in such facts prior to the date of assessment, such application\nfor taxation based on use assessment granted thereunder shall be void and the\ntax for such year extended on the basis of value determined under §\n58.1-3236 D. Except as provided by local ordinance, no application for\nassessment based on use shall be accepted or approved if, at the time the\napplication is filed, the tax on the land affected is delinquent. Upon the\npayment of all delinquent taxes, including penalties and interest, the\napplication shall be treated in accordance with the provisions of this section.\n\t\t\tContinuation of valuation, assessment and taxation under an ordinance adopted\npursuant to this article shall depend on continuance of the real estate in a\nqualifying use, continued payment of taxes as referred to in § 58.1-3235,\nand compliance with the other requirements of this article and the ordinance and\nnot upon continuance in the same owner of title to the land.\n\t\t\tIn the event that the locality provides for a sliding scale under an\nordinance, the property owner and the locality shall execute a written agreement\nwhich sets forth the period of time that the property shall remain within the\nclasses of real estate set forth in § 58.1-3230. The term of the written\nagreement shall be for a period not exceeding 20 years, and the instrument shall\nbe recorded in the office of the clerk of the circuit court for the locality in\nwhich the subject property is located.\n\t\t\tNo locality shall require any applicant who is a lessor of the property or a\nportion of the property that is the subject of an application submitted pursuant\nto this section to provide the lease agreement governing the property for the\npurpose of determining whether the property is eligible for special assessment\nand taxation pursuant to this article.\n\nHISTORY: Code 1950, \u00a7 58-769.8; 1971, Ex. Sess., c. 172; 1973, cc. 93, 209;\n1974, c. 33; 1976, c. 478; 1977, c. 213; 1978, cc. 250, 644, 645; 1979, cc. 180,\n632; 1980, cc. 493, 508; 1982, c. 624; 1984, cc. 92, 675; 1988, c. 695; 1993, c.\n102; 1999, c. 1026; 2001, c. 50; 2017, c. 25; 2018, c. 504; 2022, cc. 111, 314;\n2023, c. 345.","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}}