HB81: Real property tax; prior use of any property shall not be considered in land use valuation.
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3230 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3230. Special classifications of real estate established and defined.
For the purposes of this article the following special classifications of real estate are established and defined:
"Real estate devoted to agricultural use" shall mean
real estate 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 in accordance with the Administrative Process
Act (§ 2.2-4000 et seq.), or 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. Prior,
discontinued use of property shall not be considered in
determining its current use. Real estate upon which
recreational activities are conducted for a profit or otherwise; shall be considered real
estate devoted to agricultural use as long as the recreational activities
conducted on such real estate do not change the character of the real estate so
that it does not meet the uniform standards prescribed by the Commissioner.
Real property that has been designated as devoted to agricultural use shall not
lose such designation solely because a portion of the property is being used
for a different purpose pursuant to a special use permit or otherwise allowed
by zoning;, provided that the property,
excluding such portion, otherwise meets all the requirements for such
designation. The portion of the property being used for a different purpose
pursuant to a special use permit or otherwise allowed by zoning shall be deemed
a separate piece of property from the remaining property for purposes of
assessment. The presence of utility lines on real property shall not be
considered in determining whether the property, including the portion where the
utility lines are located, is devoted to agricultural use. In determining
whether real property is devoted to agricultural use, zoning designations and
special use permits for the property shall not be the sole considerations.
"Real estate devoted to horticultural use" shall
mean real estate devoted to the bona fide production for sale of fruits of all
kinds, including grapes, nuts, and berries; vegetables; and
nursery and floral products under uniform standards
prescribed by the Commissioner of Agriculture and Consumer Services in
accordance with the Administrative Process Act (§ 2.2-4000 et seq.);,
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. Prior,
discontinued use of property shall not be considered in determining its current
use. Real estate upon which
recreational activities are conducted for profit or otherwise, shall be considered real
estate devoted to horticultural use as long as the recreational activities
conducted on such real estate do not change the character of the real estate so
that it does not meet the uniform standards prescribed by the Commissioner.
Real property that has been designated as devoted to horticultural use shall not
lose such designation solely because a portion of the property is being used
for a different purpose pursuant to a special use permit or otherwise allowed
by zoning;, provided that the property,
excluding such portion, otherwise meets all the requirements for such
designation. The portion of the property being used for a different purpose
pursuant to a special use permit or otherwise allowed by zoning shall be deemed
a separate piece of property from the remaining property for purposes of
assessment. The presence of utility lines on real property shall not be
considered in determining whether the property, including the portion where the
utility lines are located, is devoted to horticultural use. In determining
whether real property is devoted to horticultural use, zoning designations and
special use permits for the property shall not be the sole considerations.
"Real estate devoted to forest use" shall mean land, including the standing timber
and trees thereon, devoted to tree growth in such quantity and so spaced and
maintained as to constitute a forest area under standards prescribed by the
State Forester pursuant to the authority set out in § 58.1-3240 and in
accordance with the Administrative Process Act (§ 2.2-4000 et seq.). Prior, discontinued use of property shall not be
considered in determining its current use. Real
estate upon which recreational activities are conducted for profit, or
otherwise, shall still be considered real estate devoted to forest use as long
as the recreational activities conducted on such real estate do not change the
character of the real estate so that it no longer constitutes a forest area
under standards prescribed by the State Forester pursuant to the authority set
out in § 58.1-3240. Real property that has been designated as devoted to forest
use shall not lose such designation solely because a portion of the property is
being used for a different purpose pursuant to a special use permit or is
otherwise allowed by zoning;, provided that the property,
excluding such portion, otherwise meets all the requirements for such
designation. The portion of the property being used for a different purpose
pursuant to a special use permit or otherwise allowed by zoning shall be deemed
a separate piece of property from the remaining property for purposes of
assessment. The presence of utility lines on real property shall not be
considered in determining whether the property, including the portion where the
utility lines are located, is devoted to forest use. In determining whether
real property is devoted to forest use, zoning designations and special use
permits for the property shall not be the sole considerations.
"Real estate devoted to open-space use" shall mean
real estate used as, or preserved for, (i) park or recreational purposes,
including public or private golf courses, (ii) conservation of land or other
natural resources, (iii) floodways, (iv) wetlands as defined in § 58.1-3666,
(v) riparian buffers as defined in § 58.1-3666, (vi) historic or scenic
purposes, or (vii) assisting in the shaping of the character, direction, and
timing of community development or for the public interest and consistent with
the local land-use plan under uniform standards prescribed by the Director of
the Department of Conservation and Recreation pursuant to the authority set out
in § 58.1-3240,
and in accordance with the Administrative Process Act (§ 2.2-4000 et seq.) and
the local ordinance. Prior, discontinued
use of property shall not be considered in determining its current use. Real
property that has been designated as devoted to open-space use shall not lose
such designation solely because a portion of the property is being used for a
different purpose pursuant to a special use permit or is otherwise allowed by
zoning;, provided that the property,
excluding such portion, otherwise meets all the requirements for such
designation. The portion of the property being used for a different purpose
pursuant to a special use permit or otherwise allowed by zoning shall be deemed
a separate piece of property from the remaining property for purposes of
assessment. The presence of utility lines on real property shall not be
considered in determining whether the property, including the portion where the
utility lines are located, is devoted to open-space use. In determining whether
real property is devoted to open-space use, zoning designations and special use
permits for the property shall not be the sole considerations.