Wise County Commissioner of the Revenue
Wise County Courthouse 206 E. Main St. Rms. 224 & 226 PO Box 1278 Wise VA  24293	Email (276) 328-3556 Fax (276) 328-6937     Mon - Fri 8:30 AM - 5:00 PM

To download the Land Use Assessment Program information and an application in Acrobat format (.pdf).

(To read and print the PDF application, you will need Adobe Acrobat Reader 3.0. or later.)

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NEW APPLICATION FOR LAND USE ASSESSMENT

To qualify property under the County's Land Use Assessment ordinance, an application must be submitted as required by Virginia Codes and County Ordinances.  Original applications must be received at least 60 days prior to the tax year for which such special assessment is sought.  A separate application is required for each parcel.  All real estate taxes must be current before an application will be accepted.  The filing dates and fees are as follows:

APPLICATION PROCESS:

Every person making application for land use assessment must submit the following:

• Application for Land Use Assessment

• Filing Fee(s)

• Statement of Qualifying Use and Production

• Declaration of Ineligible Land

• Affidavit of Understanding Land Use Assessment Program Requirements

ANNUAL REVALIDATION:

Wise County Ordinances require the annual revalidation of each parcel enrolled in the land use assessment program.  A revalidation fee will be imposed every six years. While the County attempts to mail revalidation forms to every property owner of record, it is the ultimate responsibility of the property owner to ensure the appropriate revalidation of any property in the program.

Revalidation Forms are mailed the first week in October and are due, without penalty by November 1^st.  Revalidation Forms are accepted from November 2^nd through December 1^st with a $25 late fee per parcel in addition to normal filing fees.  Revalidation of Land Use Application requires documentation of adequate qualifying production for the previous 5 years.  Examples of acceptable documentation are:

• PROFIT OR LOSS FROM FARMING FORM 1040F

• FARM RENTAL INCOME/LOSS FORM 4835

• SUPPLEMENTAL INCOME/LOSS FORM 1040E

• BUSINESS PROFILE AND LOSS FORM 1040C 

• CORPORATE PARTNERSHIP FORM 1120

• FARM HISTORY SALES RECEIPTS

The property owner is responsible for providing documentation on the use of the property at the time of revalidation.  Incomplete applications will not be accepted and could result in the property being removed from land use assessment.

IF YOU NEED ASSISTANCE

A full-time Land Use Coordinator is available to assist our citizens in understanding the guidelines and standards established by the SLEAC (State Land Evaluation Advisory Council), the Commonwealth  of Virginia and the County of Wise.  For assistance, please call (276) 328-3556.  Our office hours are Monday through Friday, 8:30 am to 5:00 pm.

REFERENCES:

A Citizen's Guide to the Use Value Taxation Program in Virginia. http://www.ext.vt.edu (search on SLEAC)

Code of Virginia http://legis.state.va.us
Chapter 58.1-3230 to 3243

Wise County Commissioner of the Revenue http://www.wisecounty.org/CommRev/commrev.html
Direct Link: Land Use Assessment

HISTORY OF THE PROGRAM

In 1971, the Virginia General Assembly enacted a law permitting localities to adopt a program of special assessment for agricultural lands.  These laws are contained in Sections 58.1-3229 through 58.1-3244 of the Code of Virginia.

Wise County adopted the Land Use Assessment Program in 2003.  The program provides for the deferral of real estate taxes when a property meets qualifying standards for agricultural uses.  Assessed values under the program are generally less than those estimated at fair market value.  The requirements of the program are contained in the Codified Ordinances of Wise County.  The purposes of the program are stated as:

• To encourage the preservation and proper use of such real estate in order to assure a readily available source of agricultural spaces with the reach of concentrations of population.

• To conserve natural resources in forms, which will prevent erosion, and to protect adequate and safe water supplies.

• To promote proper land-use planning and the orderly development of real estate for the accommodation of an expanding population, and

• To promote a balanced economy and ameliorate pressures which force conversion of such real estate to more intensive uses and which are attributable in part to the assessment of such real estate at values incompatible with its use and preservation for agricultural purposes.

AGRICULTURAL USE

While the Code of Virginia sets out the basic prerequisites for a landowner wishing to qualify for use-value assessments, it has assigned the responsibility for prescribing uniform standards for qualification to the Commissioner of Agriculture and Consumer Services (agricultural lands).  Further, to aid localities in arriving at use-value assessments, the law has established the State Land Evaluation Advisory Council (SLEAC).

Standards for Classification

SLEAC publishes the Standards for Classification as required by the Code of Virginia Title 58.1-3236.  These standards set forth the general and specific requirements to qualify a property for Land Use assessments.  The following summary is intended to be a general overview of the Standards for Classification.  It does not take the place of the full text of the Standards.

Agriculture:

To qualify, the property must be at least 5 qualifying acres, excluding homesite, have a continual 5-year qualifying history of bona fide production for commercial sale of plants or animals, or plant or animal products useful to man.  The 5-year history may be waived for production that requires more than two years from initial planting until commercially feasible harvesting.  Generally accepted products include livestock, dairy, poultry, and aquaculture.

Or the property may be devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil and conservation  program under an agreement with an agency of the federal government.

Qualifying production includes the following:

• Field crops shall be primarily for commercial uses and be at least one-half of the county average over the past three years, except that the local government may prescribe lesser requirements when unusual circumstances prevail.   Note, Christmas trees are considered agricultural products.

• Livestock, dairy, poultry or aquaculture production must be primarily for commercial uses and shall have a minimum of 12 animal unit months per five acres of open land.  One animal unit is described as:   one cow, one horse, five sheep, five swine, one hundred chickens, sixty six turkeys, one hundred other fowl, freshwater fish and shellfish under controlled conditions for food, three llama(lama glama), eight alpacas(lama pacos), sixty six peacocks, six adult emus.  Apiary production requires at least two hives regardless of acreage.  The area around the hives must be managed to provide an unrestricted flight path and should contain plants that can serve as food sources to promote honey production.

ROLLBACK TAX

Wise County's use value ordinance requires land to be assessed at both market value and use value.  The difference between market value and use value represents a "deferred" tax that must be repaid should the land be converted to an ineligible use.  This deferred tax is referred to as the "rollback" tax and Virginia Code requires that landowners who convert their land to an ineligible use must pay back to Wise County the rollback tax for 5 years, plus the current year, plus interest.  Any change in use, transfer, or split parcels may:

• Subject the property to the rollback tax

• Require new applications,

• Affect eligibility for use tax.

It is the owner's responsibility to notify the Commissioner of the Revenue Office within 60 days of any change in their land.

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