Real property tax; land use valuation. (HB871)

Introduced By

Del. Bobby Orrock (R-Thornburg) with support from co-patron Del. Elizabeth Guzman (D-Dale City)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Real property tax; land use valuation. Provides that (i) land devoted to agricultural use includes land devoted to the sale of products made from plants and animals located on the property, (ii) land devoted to horticultural use includes land devoted to plants and the sale of products made from horticultural items, (iii) the agreement pursuant to soil and water conservation programs that qualifies land as devoted to agricultural or horticultural uses may be made with the Commonwealth, (iv) land designated for use value assessment shall not lose such designation solely because of its location in a newly created zoning district that was not requested by the property owner, and (v) if the state uniform standards for eligibility for real estate devoted to agricultural use or horticultural use require a minimum length of time of a specified use, then the use of other similar property by a lessee of the owner shall be included in calculating such time, and the Commissioner of Agriculture and Consumer Services shall include in the uniform standards a shorter length of time for real estate with no prior qualifying use, provided that the owner submits a written document of the owner's intent regarding use of the real estate containing elements set out in the uniform standards. Read the Bill »


Bill Has Passed


01/09/2018Prefiled and ordered printed; offered 01/10/18 18101494D
01/09/2018Referred to Committee on Finance
01/23/2018Assigned Finance sub: Subcommittee #1
01/23/2018Impact statement from TAX (HB871)
01/24/2018Subcommittee recommends reporting with amendment (10-Y 0-N)
01/29/2018Reported from Finance with amendment (22-Y 0-N) (see vote tally)
01/31/2018Read first time
02/01/2018Read second time
02/01/2018Committee amendment agreed to
02/01/2018Engrossed by House as amended HB871E
02/01/2018Printed as engrossed 18101494D-E
02/02/2018Read third time and passed House BLOCK VOTE (98-Y 0-N)
02/02/2018VOTE: BLOCK VOTE PASSAGE (98-Y 0-N) (see vote tally)
02/05/2018Constitutional reading dispensed
02/05/2018Referred to Committee on Finance
02/13/2018Impact statement from TAX (HB871E)
02/14/2018Rereferred from Fin. (15-Y 0-N) (see vote tally)
02/14/2018Rereferred to Rules
02/23/2018Rereferred from Rules (12-Y 1-N) (see vote tally)
02/23/2018Rereferred to Finance
02/27/2018Reported from Finance (15-Y 0-N) (see vote tally)
02/28/2018Constitutional reading dispensed (40-Y 0-N) (see vote tally)
03/01/2018Read third time
03/01/2018Passed Senate (40-Y 0-N) (see vote tally)
03/05/2018Bill text as passed House and Senate (HB871ER)
03/05/2018Impact statement from TAX (HB871ER)
03/05/2018Signed by Speaker
03/08/2018Signed by President
03/14/2018Enrolled Bill communicated to Governor on March 14, 2018
03/14/2018G Governor's Action Deadline Midnight, April 9, 2018
03/29/2018G Approved by Governor-Chapter 504 (effective 7/1/18)
03/29/2018G Acts of Assembly Chapter text (CHAP0504)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 2 clips in all, totaling 2 minutes.


Lonnie Murray writes:

While this bill includes a very important fix that would allow land under conservation with a Soil and Water Conservation District to qualify for land use, it also contains some poison pills:

* It would allow large-scale agri-businesses (such as farm wineries, breweries and distilleries) to qualify for use-value assessments, even if their “products” outweighed their actual “plants and animals”

* It would remove the ability for localities to deny land use based upon zoning.

* It would also reduce the time a property has to be in a given use before qualifying (Sometime it should be shorter, but only at the localities discretion)

* It would shorten the allowed revalidation schedule. Currently some counties revalidates once every year, but this would change it to "two to six" years.