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HomeMy WebLinkAbout047-25 (OrdAmendmentChapter155Taxation(LandUseUpdates)) ORDINANCE November 12, 2025 The Board of Supervisors of Frederick County, Virginia hereby ordains that the following Sections of Article II. (Special Assessments for Agricultural, Horticultural, Forest or Open Space Real Estate) of Chapter 155 (Taxation) of the Code of Frederick County, Virginia be amended by enacting amended Sections of Article II. (Special Assessments for Agricultural, Horticultural, Forest or Open Space Real Estate) of Chapter 155 (Taxation) of the Code of Frederick County, Virginia, as follows (addition shown in bold underline): Section 155-9 (Findings); Section 155-10 (Eligibility for special assessments; applications; revalidations.); and Section 155-11 (Determinations of Commissioner of Revenue). Chapter 155. Taxation § 155-9. Findings. [Amended 9-9-1992; 8-14-2013] The County finds that the preservation of real estate devoted to agricultural, horticultural, forest and open space uses within its boundaries is in the public interest and, having heretofore adopted a land use plan, hereby ordains that such real estate shall be taxed in accordance with the provisions of Title 58.1, Article 4, § 58.1-323029 et seq., of the Code of Virginia, as amended, and of this article. § 155-10. Eligibility for special assessments; applications; revalidations. A. The owner of any real estate meeting the criteria set forth by §§ 58.1-3230, 58.1-3233, and 58.1-3237 of the Code of Virginia, as amended, may, at least 60 days preceding the tax years for which such taxation is sought, apply to the Commissioner of Revenue for the classification, assessment and taxation of such property for the next succeeding tax year on the basis of its use under the procedures set forth by § 58.1-3236 of the Code of Virginia, as amended, provided that, 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 of the Code of Virginia or 60 days preceding the tax year, whichever is later, provided that such application must be submitted for any year at least 60 days preceding the effective date of the assessment for such year. Such application shall be on forms provided by the State Department of Taxation and supplied by the Commissioner of Revenue and shall include such additional schedules, photographs and drawings as may be required by the Commissioner of Revenue. [Amended 8-14-2013] B. A separate application shall be filed for each parcel on the land book for which qualification is sought. C. All applications under this article shall be accompanied by an application fee payable to the County Treasurer of$100 per parcel sought to be classified, assessed and taxed under this article, whichever is greater. No such application fee is required upon the filing of as annual biennial revalidation nor upon the filing of an application upon a change in acreage. [Added 9-9-1992111] Ill Editor's Note: This ordinance also provided that former Subsection C, providing for annual revalidation, be redesignated as Subsection D. D. The owner of any real estate which has been approved for special assessment as allowed by § 58.1-3231 of the Code of Virginia, as amended, shall revalidate aanuafl} bier prior to November 1 in any odd year for any application previously approved. Such revalidation shall be made with the Commissioner of Revenue, on forms prescribed by the same. Revalidations must be made before November 1 of the preceding tax year for which such assessment is sought. E. Late filing of land use applications, both initial applications (accepted annual) and revalidation forms (submitted biennially). A late filing fee of $25 will be assessed for late filing for each parcel application. The applicant will have 30 days from the date of passage of this subsection and 30 days from the due date, November 1, tier [Added 12-8-1993] § 155-11. Determinations of Commissioner of Revenue. A. Promptly upon receipt of any application, the Commissioner of Revenue shall determine whether the subject property meets the criteria for taxation hereunder. If the Commissioner of Revenue shall determine that the subject property does meet such criteria, he shall determine the value of such property for its qualifying use, as well as its fair market value. B. In determining initially whether the subject property meets the criteria for forest use, the Commissioner of Revenue may request an opinion from the Director of the Department of Conservation and Economic Development; and in determining whether the subject property meets the criteria for open space use, he may request an opinion from the Director of the Commission of Outdoor Recreation. Upon the refusal of the Director of the Department of Conservation and Economic Development or the Director of the Commission of Outdoor Recreation to issue an opinion or in the event of an unfavorable 2 opinion which does not comport with standards set forth by the respective Director, the party aggrieved may seek relief from a court of record wherein the real estate in question is located; and in the event that the court finds in his favor, it may issue an order which shall serve in lieu of an opinion for the purposes of this article. Enacted this 12th day of November 2025. John Jewell, Chairman Aye Jason Aikens (Remote Response Inaudible) Back Creek Seat Vacant Robert W. Wells Aye Blaine P. Dunn Aye Robert Liero Aye Judith McCann-Slaughter Aye A COPY ATTEST Michael Bollhoefer Frederick County Administrator No. 047-25 3 ,f reberick (fountp, 'Virginia OFFICE OF COMMISSIONER OF THE REVENUE 107 North Kent Street P.O.Box 552 . WP�A'"° Winchester VA 22601 Winchester VA 22604-0552 tonva.sibert@fcva.us www.fcva.us/cor TONYA C.SIBERT Phone: 540-665-5681 COMMISSIONER Fax: 540-667-6487 October 3, 2025 TO: Steven D. Briglia, Interim County Attorney CC: Michael Bolhoefer, County Administrator Derek Brill,Chief Deputy of the COR FROM: Tonya C. Sibert, Commissioner of the Revenue RE: Code Change and Attestation — Chapter 155 Taxation, Article II Special Assessments for Agricultural, Horticultural, Forest or Open Space Real Estate Changes to the current ordinance are requested to simplify and make the Land Use revalidation process more efficient for taxpayers.There are minimal changes to land use parcels each year, thus we propose amending the ordinance to biennial(every other year) revalidation instead of annual.This would remove the encumbrance from taxpayers to apply each fall. As a result of fewer mailings,taxpayer funds will be saved.Additionally,we propose a set fee for all new applications as a fair and equitable approach. To assist the constituents of Frederick County utilizing the Land Use Program,the proposed ordinance amendments to Chapter 155 Taxation,Article II Special Assessments for Agricultural, Horticultural, Forest or Open Space Real Estate,Sections 155-9, 155-10,and 155-11 include the following: §155-9 Findings Update to reflect the current code §155-10 Eligibility for special assessments:applications: revalidations Update to simplify the revalidation process §155-11 Determinations of Commissioner of Revenue Update for clarity Chapter 155. Taxation Article II. Special Assessments for Agricultural, Horticultural, Forest or Open Space Real Estate [Adopted 9-12-1984 as Ch. 9, Art. II, of the 1984 Frederick County Code] § 155-9. Findings. [Amended 9-9-1992; 8-14-2013] The County finds that the preservation of real estate devoted to agricultural, horticultural, forest and open space uses within its boundaries is in the public interest and, having heretofore adopted a land use plan, hereby ordains that such real estate shall be taxed in accordance with the provisions of Title 58.1, Article 4, § 9;11-32302-9 et seq., of the Code of Virginia, as amended, and of this article. § 155-10. Eligibility for special assessments; applications; revalidations. A. The owner of any real estate meeting the criteria set forth by §§ 58.1-3230, 58.1-3233, and 58.1-3237 of the Code of Virginia, as amended, may, at least 60 days preceding the tax years for which such taxation is sought, apply to the Commissioner of Revenue for the classification, assessment and taxation of such property for the next succeeding tax year on the basis of its use under the procedures set forth by § 58.1-3236 of the Code of Virginia, as amended, provided that, 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 of the Code of Virginia or 60 days preceding the tax year, whichever is later, provided that such application must be submitted for any year at least 60 days preceding the effective date of the assessment for such year. Such application shall be on forms provided by the State Department of Taxation and supplied by the Commissioner of Revenue and shall include such additional schedules, photographs and drawings as may be required by the Commissioner of Revenue. [Amended 8-14-2013] B. A separate application shall be filed for each parcel on the land book for which qualification is sought. C. All applications under this article shall be accompanied by an application fee payable to the County Treasurer of$100 eF$0 50 per aGFe ( r w,.;,,r paFt there f)per parcel sought to be classified, assessed and taxed under this article, whichever is greater. No such application fee is required upon the filing of a-annual biennial revalidation nor upon the filing of an application upon a change in acreage. [Added 9-9-1992i,l] [1] Editor's Note: This ordinance also provided that former Subsection C, providing for annual revalidation, be redesignated as Subsection D. D. The owner of any real estate which has been approved for special assessment as allowed by § 58.1- 3231 of the Code of Virginia, as amended, shall revalidate annually biennially prior to November 1 in any odd year for any application previously approved. Such revalidation shall be made with the Commissioner of Revenue, on forms prescribed by the same.validations must be made before November 1 of the preceding tax year for which such assessme sought. E. Late filing of land use applications, both initial applications (accepted annually) and revalidation forms (submitted biennially). A late filing fee of$25 will be assessed for late filing for each parcel application. The applicant will have 30 days from the date of passage of this subsection and 30 days from the due date, November [Added 12-8-1993] I� § 155-11 . Determinations of Commissioner of Revenue. A. Promptly upon receipt of any application, the Commissioner of Revenue shall determine whether the subject property meets the criteria for taxation hereunder. If the Commissioner of Revenue shall determine that the subject property does meet such criteria, he shall determine the value of such property for its qualifying use, as well as its fair market value. B. In determining initially whether the subject property meets the criteria for forest use, the Commissioner of Revenue may request an opinion from the Director of the Department of Conservation and Economic Development; and in determining whether the subject property meets the criteria for open space use, he may request an opinion from the Director of the Commission of Outdoor Recreation. Upon the refusal of the Director of the Department of Conservation and Economic Development or the Director of the Commission of Outdoor Recreation to issue an opinion or in the event of an unfavorable opinion which does not comport with standards set forth by the respective Director, the party aggrieved may seek relief from a court of record wherein the real estate in question is located; and in the event that the court finds in his favor, it may issue an order which shall serve in lieu of an opinion for the purposes of this article. § 155-12. Recording of real estate values. The use value and fair market value of any qualifying property shall be placed on the land book before delivery to the Treasurer, and the tax for the next succeeding tax year shall be extended from the use value. § 155-13. Rollback tax imposed. [Amended 8-14-2013] There is hereby imposed a rollback tax, in such amount as may be determined under§ 58.1-3237 of the Code of Virginia, as amended, upon any property as to which the use changes to a nonqualifying use. Rollback tax shall not become due hereunder solely because of a change in zoning to any zoning district other than the RP, R4, or R5 Zoning Districts, made at the request of the owner or his agent, that would permit a more intensive use. Such real estate may remain eligible for use value assessment and taxation, in accordance with the provisions of this article, as long as the use by which it qualified does not change to a nonqualifying use. No rollback tax shall become due with respect to the real estate until such time as the use by which it qualified changes to a nonqualifying use. § 155-14. Changes in status. A. The owner of any real estate liable for rollback tax shall report to the Commissioner of Revenue, on forms to be prescribed, any change in use of such property to a nonqualifying use and shall pay the rollback tax then due to the Treasurer. The Commissioner shall forthwith determine and assess the rollback tax, which shall be paid to the Treasurer within 30 days of assessment. On failure to report within 60 days following such change in use, such owner shall be liable for an additional penalty equal to 10% of the amount of the rollback tax, which penalty shall be collected as a part of the tax. In addition to such penalty, there is hereby imposed interest of 10% per annum of the amount of the rollback tax or a fraction thereof during which the failure continues. [Amended 3-8-1989; 8-14-2013] B. Any person making a material misstatement of fact in any application filed pursuant hereto shall be liable for all taxes in such amounts and at such times as if such property had been assessed on the basis of fair market value as applied to other real estate in the taxing jurisdiction, together with interest and penalties thereon, and he shall be further assessed with an additional penalty of 100% of such unpaid taxes. § 155-15. Applicability of statutory provisions. The provisions of Title 58.1 of the Code of Virginia, as amended, applicable to assessments and taxation hereunder, shall be adopted mutatis mutandis, including, without limitation, provisions relating to tax liens and the correction of erroneous assessments. For such purposes, the rollback taxes shall be considered to be deferred real estate taxes.