Can I appeal my Use Value if I am enrolled in the Land Use Assessment Program?

Yes, you may file an appeal for your Use Value assessment with the Board of Equalization (BOE) by June 1 for the current tax year. Members of the BOE are appointed by the Board of Supervisors and are independent from the Commissioner of the Revenue. You may contact the Board’s Administrative Assistant at 703-777-0289. The State Land Evaluation Advisory Council (SLEAC) annually adopts use rates taking into account the estimated income production of several soil types suitable for agricultural, horticultural or forest uses. These rates are then provided to tax assessment offices for their use in administering Land Use Assessment Programs.

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1. What is the Land Use Assessment Program?
2. What is the purpose of the Land Use Assessment Program?
3. How do I enroll in the Land Use Assessment Program?
4. Who determines the Standard of Classification for the Land Use Assessment Program?
5. Why did my land use assessment value increase for 2020?
6. What are the different Land Use classifications I can apply for?
7. What are the requirements for Agricultural use?
8. What are the requirements for Forestry use?
9. What are the requirements for Horticultural use?
10. What are the requirements for Open Space use?
11. What are the requirements for Historic Resource Protection?
12. What are the requirements for Scenic Resource Protection?
13. What are the requirements for Protection of Farmland for Future Agricultural Use?
14. What are the requirements for Achievement of Comprehensive Planning and Community Development Goals?
15. What is a Permanent/Perpetual Open Space Easement (POSE)?
16. Does the acreage under my house qualify for the Land Use Assessment Program?
17. What is the renewal process?
18. When is the renewal period and what are the fees associated with the renewal period?
19. What documentation is required to validate the use and production?
20. What are roll-back taxes?
21. What are the exceptions to the current plus five year roll-back taxes?
22. What is a Sliding Scale Agreement?
23. May I sell my property which is enrolled in the Land Use Assessment Program, and is the owner responsible for roll-back taxes?
24. Are you allowed to subdivide a parcel in the Land Use Assessment Program?
25. What is “Timing Out”/”Work Out Plan”?
26. Can a parcel in the Land Use Assessment Program be removed for failure by the owner to pay taxes?
27. What is an Agricultural and Forestal District (AFD)?
28. Can I appeal my Use Value if I am enrolled in the Land Use Assessment Program?
29. Why did my land use assessment value increase for 2022?