Land Use Tax Deferral Program

As allowed under the Code of Virginia, Frederick County has adopted an ordinance to allow taxpayers to apply for specially reduced assessments on certain real estate, depending on its use.  Following very closely on the calculations of the State Land Evaluation Advisory Council (SLEAC), reductions of assessment are given on each qualifying parcel.

Such reduction encourages the continuation of farms, orchards, and forests in a time when development is driving the value of land up in a greater ratio than the return on products generated from such land.

Applications

Applications must be filed by November 1 of the year immediately preceding the year of reduction.  Applications can be filed between November 2 and December 1 of the immediately preceding year with the payment of a $25 late filing fee.  First time applications require a $100 initiation fee. 

Application Information Needed:

  1. Applicant should know parcel number (tax map number, property ID number) for any section that is going to be in land use.
  2. The owner/s should be the applicant.
  3. Each application whether it be a renewal and/or initial application should be accompanied by a copy of the prior year's Schedule F, C, E or Form 4835 and any other documentation that can be provided to show that the property is currently in one of the qualifying uses.
  4. Property that is in forestry use should have a forestry plan on file which must be renewed every 10 years.  A list of independent foresters who will do such a plan is available from the Commissioner of the Revenue's office or by clicking here.

Application Requirements:

  1. Property must have the required number of acres per parcel for the type of use.
    • Agricultural & Horticultural must have at least 5 acres in use or 6 acres if a dwelling resides on the property.
    • Forestry must have at least 20 acres of forest use or 21 acres if a dwelling resides on the property.
  2. For Agricultural & Horticultural, property must generate a crop for commercial use.  Crops may need to meet certain income requirements.
  3. Application must be made annually.
  4. Property must be available for inspection, by appointment, if necessary.
  5. Prior year outstanding real estate taxes must be paid or under a payment plan approved by County Treasurer.

New Applicants:

  1. Any parcel not in the prior year's plan will be considered "new."  Such a parcel may have been divided out of a parcel, may be newly purchased, or just never in land use before.
  2. If applying for agriculture or horticulture land use you must provide a consecutive 5 year previous use history on the property.
  3. A fee of $100 must accompany the initial application.

Application Renewals: 

  1. Renewal Applications are due annually by November 1 with no fee or by December 1 with a late filing fee attached.
  2. Assigned use must be valid for each year the land is in the program.

Land Use Rates

In compliance with § 58.1.3350 Code of Virginia, the land use rates for 2017 and 2018 are listed below.  If you have any questions, please call (540) 665-5680.

2017 Land Use Value Rates

  • Agriculture:    $325 per acre
  • Horticulture:   $450 per acre
  • Forestry:        $300 per acre

2015 Land Use Value Rates

  • Agriculture:    $400 per acre
  • Horticulture:   $500 per acre
  • Forestry:        $300 per acre

2013 Land Use Value Rates

  • Agriculture:    $300 per acre
  • Horticulture:   $430 per acre
  • Forestry:        $340 per acre

2011 Land Use Value Rates

  • Agriculture:    $210 per acre
  • Horticulture:   $320 per acre
  • Forestry:        $300 per acre

Forms
Land Use Application Letter