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(a) Any property otherwise qualifying for use value taxation under Article 4, Chapter 32, Title 58.1 of the Code of Virginia, as amended, and this section, may qualify for additional deferral of taxes upon a recorded commitment to keep the property in its qualifying use for a term of years. The portion of additional taxes deferred shall be in accordance with the following scale:
(1) In the event of a commitment to hold the property in its qualifying use for more than ten years, but not exceeding twenty years, ninety-nine percent of the use value taxes otherwise assessed may be deferred for the term of the commitment.
(2) In the event of a commitment to hold the property in its qualifying use for more than five years, but not exceeding ten years, fifty percent of the use value taxes otherwise assessed may be deferred for the term of the commitment.
(b) To qualify for the additional deferral, the property owner must execute a written agreement which sets forth the property subject to the restriction, the nature of the restriction and the period of time that the property shall remain restricted to its qualifying use. The written agreement shall be in a form approved by the County Attorney, executed by the County and recorded in the land records. The County Administrator, or his or her designee, is delegated all necessary authority to prepare and execute agreements on behalf of the County.
(c) For any property entering into a written agreement and receiving deferral under the terms of this section, any roll back taxes shall be calculated in accordance with Section 58.1-3237(C) of the Code of Virginia, as amended. All other provisions of Article 4, Chapter 32, Title 58.1, of the Code of Virginia, as amended, and this chapter, not inconsistent with this section, shall apply.
(d) This section is in addition to the use value tax deferral program established under the other provisions of this chapter. Subject to the calculation of roll back taxes pursuant to Section 58.1-3237(B) of the Code of Virginia, as amended, landowners may participate in the use value tax deferral program subject to the other provisions of this chapter without the requirement of entering into a written agreement.
(e) The provisions of this section shall be implemented beginning with the tax year 2001 for property owners applying on or before December 5, 2000.
(Ord. 99-19. Passed 12-15-99; Ord. 00-11. Passed 11-6-00; Ord. 01-07. Passed 11-19-01; Ord. 12-16. Passed 12-5-12; Ord. 23-04. Passed 2-7-23.)
The use value and fair market value of any qualifying property shall be placed on the land book before delivery to the County Treasurer, and the tax for the next succeeding tax year shall be extended from the use value.
(Ord. Unno. Passed 9-29-72; Ord. Unno. Passed 10-16-73; Ord. Unno. Passed 10-17-77; Ord. Unno. Passed 1-22-80; Ord. 23-04. Passed 2-7-23.)
(a) There is hereby imposed a roll-back tax in such amount as may be determined under Section 58.1-3237 of the Code of Virginia of 1950, as amended, including interest at a rate of five-sixths of one percent per month, or fraction thereof, upon any property whose use changes to a nonqualifying use, or upon any property which is rezoned at the request of the owner or their agent to allow any use more intensive than the use for which such property qualifies for special assessment.
(b) As set forth in Section 58.1-3237 of the Code of Virginia of 1950, the roll-back tax shall be equal to the sum of the deferred tax for each of the five most recent complete tax years including simple interest on such roll-back taxes at a rate set by the governing body, no greater than the rate applicable to delinquent taxes in such locality pursuant to § 58.1-3916 for each of the tax years. The deferred tax for each year shall be equal to the difference between the tax levied and the tax that would have been levied based on the fair market value assessment of the real estate for that year. In addition, the taxes for the current year shall be extended on the basis of fair market value which may be accomplished by means of a supplemental assessment based upon the difference between the use value and the fair market value.
(c) Parcels receiving additional deferral in accordance with Chapter 848.04 shall be subject to roll-back tax equal to the sum of the deferral tax from the effective date of the written agreement including simple interest on such roll-back taxes or five years, whichever is greater pursuant to Section 58.1-3237(C) of the Code of Virginia of 1950.
(Ord. 87-07. Passed 6-15-87; Ord. 12-16. Passed 12-5-12; Ord. 23-04. Passed 2-7-23.)
When the zoning of any property taxed under this chapter is changed to allow a more intensive nonagricultural use at the request of the owner or their agent, such property shall not be eligible for assessment and taxation under this chapter. This shall not apply, however, to property which is zoned agricultural and is subsequently rezoned to a more intensive use which is complementary to agricultural use, provided such property continues to be owned by the same owner who owned the property prior to rezoning and such owner continues to operate the agricultural activity on the property.
The owner of any real estate receiving a deferral under this chapter shall report to the Commissioner of the Revenue, on forms to be prescribed, any rezoning or change in the use of such property to a nonqualifying use within sixty (60) days following such rezoning or change in use.
(Ord. 87-07. Passed 6-15-87; Ord. 23-04. Passed 2-7-23.)
(a) For any tract presently valued, assessed and taxed under the provisions of this chapter, the separation or split-off of lots or parcels from the tract by conveyance, recordation of a subdivision plat, partition or any other means shall subject such lots to liability for roll-back taxes which shall be assessed and paid in accordance with Section 848.06. However, no such lot resulting from a subdivision shall be subject to roll-back taxes if.
(1) The owner so subdividing the tract to create such lots attests that such lots shall be used for one or more of the purposes or uses (agricultural, horticultural, forestal or open- space) set forth in Section 58.1-3230 of the Code of Virginia, as amended, (“Qualifying Purpose(s) or Use(s)”), provided that such subdivision and attestation satisfy the following requirements:
A. The subdivision shall be accomplished by the recordation of a plat approved by the County or, if provided by law, approved by order of a court of competent jurisdiction.
B. Such plat shall contain a statement subscribed and sworn to by all owners of the tract stating: “The lots resulting from this subdivision shall be used for one or more of the purposes set forth in Section 58.1-3230 of the Code of Virginia of 1950, as amended”; or
C. Within sixty days after the date of recordation of such plat, there shall be filed with the Commissioner of the Revenue an affidavit, on a form to be provided by the Commissioner of the Revenue, subscribed and sworn to by all owners of the tract and referencing the correct tax map and parcel number(s) of the tract, which:
1. States that the tract is being subdivided;
2. Specifies the particular qualifying purpose(s) or uses) for which the lots resulting from the subdivision shall be used; and
3. Acknowledges that the failure of any owner of any such lot to put such lot to such qualifying purpose(s) or use(s) and to continue such purpose or use for a period of one year after the recordation of such subdivision plat shall raise a presumption that such lot was not intended for such purpose or use and shall subject such lot to liability for roll- back taxes as of the date of recordation of such subdivision plat.
The attestation requirements set forth in this paragraph (a)(1)C. shall be deemed satisfied for any lot resulting from the recordation of a subdivision which subjects each lot in such subdivision to a permanent open space conservation easement to preclude further subdivision and which satisfies all other requirements of the Loudoun County Zoning Code for a low- density development, as set forth in Section 5-701, a Rural Hamlet Conservancy Lot, as set forth in Section 5-702, or a Rural Village Conservancy or Satellite Conservancy Lot, as set forth in Section 4-1200; and
(2) States that such lot meets the minimum acreage and use requirements for the qualifying purpose(s) or use(s), as set forth in Section 58.1-3233 of the Code of Virginia of 1950, as amended, and this chapter.
(b) The provisions of this section shall apply retroactively to all lots which, prior to the adoption of this section, have been removed from the Land Use Program by the Commissioner of the Revenue and/or subjected to liability for roll-back taxes, where such removal and/or subjection to liability was based solely upon the separation or split-off of such lots, provided, however, that the owners who separated or split-off such lots, or the owners of any such lots, shall, no later than May 31, 1994, file an affidavit with the Commissioner of the Revenue in accordance with paragraph (a)(1)(C) hereof. For any lot against which such roll-back taxes have been imposed, such taxes shall be abated, as to the taxes, penalties and interest, upon the timely receipt of such attestation.
(Ord. 94-01. Passed 1-19-94; Ord. 01-07. Passed 11-19-01; Ord. 12-16. Passed 12-5-12; Ord. 23-04. Passed 2-7-23.)
(a) The Commissioner of the Revenue shall determine and assess the roll-back tax in accordance with Section 58.1-3237 of the Code of Virginia, as amended, and the owner of the property at the time the rezoning or change to a nonqualifying use occurs shall pay such amount to the County Treasurer within thirty days of the assessment. If such owner fails to pay the amount due within thirty days of the assessment, the County Treasurer shall impose a penalty and interest on the amount of the roll-back tax, including interest for prior years. Such penalty and interest shall be imposed in accordance with Section 860.02 and 860.03 of these Codified Ordinances.
(Ord. 89-11. Passed 9-19-89; Ord. 01-07. Passed 11-19-01.)
(b) Any person making a material misstatement of fact in any application or revalidation 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 percent of such unpaid taxes.
(Ord. 87-07. Passed 6-15-87; Ord. 04-07. Passed 4-20-04; Ord. 04-10. Passed 6-8-04; Ord. 12-16. Passed 12-5-12; Ord. 23-04. Passed 2-7-23.)
(a) If on April 1 of any year the taxes for any prior year on any parcel of real property that has a special assessment as provided for in this article are delinquent, the county treasurer shall forthwith send notice of that fact and the general provisions of this section to the property owner by first-class mail. If, after the notice has been sent, such delinquent taxes remain unpaid on June 1, the treasurer shall notify the appropriate Commissioner of the Revenue who shall remove such parcel from the land use program. Such removal shall become effective for the current tax year.
(b) No parcel of real property shall be removed from the land use program for delinquent taxes if (i) the taxes become delinquent during a state of emergency declared by the Governor pursuant to subdivision (7) of § 44-146.17; (ii) the treasurer determines that the disaster giving rise to the state of emergency has caused hardship for the taxpayer; and (iii) the delinquent taxes are paid no later than 90 days after the deadline provided in subsection a, as applicable.
(Ord. 23-04. Passed 2-7-23.)
The provisions of Title 58.1 of the Code of Virginia of 1950, as amended, applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder mutatis mutandis, including, without limitation, provisions relating to tax liens and the correction of erroneous assessments. For such purposes, the roll-back taxes shall be considered to be deferred real estate taxes.
(Ord. 87-07. Passed 6-15-87; Ord. 23-04. Passed 2-7-23.)
(a) Except as provided in subsections (b), (c) and (d) hereof, this chapter shall be effective for all tax years beginning on January 1, 1973.
(Ord. Unno. Passed 9-29-72; Ord. Unno. Passed 10-16-73; Ord. Unno. Passed 10-17-77; Ord. Unno. Passed 1-22-80.)
(b) The 1987 amendments to this chapter shall be effective on and after July 1, 1987. The 1989 amendments to this chapter shall be effective on and after October 1, 1989.
(Ord. 89-11. Passed 9-19-89.)
(c) The 2001 amendments to this chapter shall be effective on and after December 1, 2001.
(d) The 2010 amendments to this chapter shall be effective for land use applications for year 2011.
(e) The 2023 amendments to this chapter shall be effective for parcels assessed under this chapter on or after January 1, 2023.
(Ord. 01-07. Passed 11-19-01; Ord. 10-01. Passed 1-11-10; Ord. 23-04. Passed 2-7-23.)