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2019 Application for Taxation on the Basis of a Land Use Assessment

Steps

  1. 1. Step One
  2. 2. OFFICE USE ONLY
  • Step One

    1. YC-Large

    2. 2019 Application for Taxation on the Basis of a Land Use Assessment

      Application must be received by 5:00 PM, Thursday, November 1, 2018

    3. QUALIFYING USES

    4. Is this real estate devoted to the bona fide production for sale of plants and animals useful to man or devoted to and meeting the requirements and qualifications for payments with an agency of the federal government?

    5. 1. What field crops are being produced to qualify this parcel of real estate under the agricultural standards?

    6. 2. How many of the following animals were on the real estate the previous years? How many months?

    7. Is this real estate devoted to the bona fide production for sale of fruits of all kinds, vegetables; nursery and floral products or real estate devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government?

    8. I release the County of York, its officers, employees and agents from any claim or demand against all or any of them for property damage arising out of the entry onto my property for the purpose described above and waive my right to pursue any such claim.

    9. AFFIDAVIT

      I/We the undersigned certify that all land for which use taxation is requested meets all requirements of the uniform standards prescribed by the Commissioner of Agriculture and Consumer Services, the Director of the Department of Conservation and Recreation, and the State Forester. I/We declare under penalties of law that this application and any attachments herto have been examined by me and to the best of my knowledge are true and correct. I/We do hereby grant permission to the Soil Conservation Service to provide information on Land Capability Classes to the proper authorities for the purpose of administering the land use ordinance.

    10. NOTE: Failure to obtain signatures of all parties owning an interest in this real estate constitutes a materiel misstatement of fact.

    11. 58.1-3228. Penalties - Any person failing to report properly any change in use of property for which an application for use value taxation has been filed shall be liable for all such taxes in such amount and at such times as if he had complied herewith and assessments had been properly made, and he shall be liable for such penalties and interest thereon as may be provided by ordinance. Any person making a material misstatement of fact in any such application shall be liable for all such 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. If such material misstatement was made with the intent to defraud the locality, he shall be further assessed with an additional penalty of 100% of such unpaid taxes.

    12. INSTRUCTIONS

    13. 1. General Qualifications

      Land may be eligible for special valuation and assessment when it meets the following criteria.

    14. AGRICULTURAL

      York County requires a 5.00 acre minimum; When devoted to the bona fide production for sale of plants and animals useful to man under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services, or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government.

    15. HORTICULTURAL

      York County requires a 5.00 acre minimum; When devoted to the bona fide production for sale of fruits of all kinds, including grapes, nuts and berries: vegetables; nursery and floral products under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services, or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government.

    16. 2. Filing Date

      Property owners must submit an application on the basis of a use assessment to the local assessing officer at least sixty (60) days preceding the tax year for which such taxation is sought. In any year in which a general reassessment is being made such application may be submitted until thirty days have elapsed after the notice of increase in assessment is mailed.

    17. 3. Late Filing

      The governing body, by ordinance, may permit applications to be filed within no more than sixty (60) days after the filing deadline specified upon the payment of a late filing to be established by the governing body.

    18. 4. Proof of Qualifications

      The applicant must furnish, upon request of the local assessing officer, proof of all prerequisites to use valuation and assessment, such as proof of ownership, description, areas, uses, and production.

    19. IMPORTANT – CHANGE IN USE, ACREAGE OR ZONING – ROLL BACK TAXES AND PENALTY

      (a) Whenever land which has qualified for assessment and taxation according to use has been converted to a non-qualifying use or rezoned to a more intensive use at the request of the owner or his agent, that land is subject to the roll-back tax as provided in section 58.1-3237(D). (b) In the event of a change in use, acreage, or zoning, the property owner must report such change to the local Commissioner of the Revenue, or other assessing officer, within sixty (60) days of said change.