- Farm Report Required:
You must submit copies of income tax form Schedule F for the
five previous years if you farm the land yourself. If
you lease your property, the person (s) that lease the
property must fill out a lessee certification. If the
land is timber, a written statement from a qualified forester
must be attached. You may contact the local forester at
598-4728 to set up an appointment to have this done. You
must also sign a written forestry agreement. These forms
may be obtained from the Commissioner of Revenue's office, as
well as blank lessee forms.
- Tenant Houses:
State law requires that house sites be excluded from Land Use
Assessment and be assessed on a fair market basis.
Therefore, all house sites are assessed at the fair market
value. If you have a true tenant house on your property,
you may furnish this office with evidence of this fact and
this house site acreage can qualify for Land Use Assessment.
Persons working only part time on your farm cannot qualify the
house as a tenant house.
- Applications:
A separate application must be filed for each parcel on the
land book. It is recommended that applications be
completed in the Commissioner's office if possible. The
office is located at 3834 Old Buckingham Road and is open
Monday - Friday 8:30 am - 5:00 pm. You must file a new
application whenever a change is made in the use or acreage of
your property in the year of the change.
- Filing Date:
Applications may be made anytime between September 1 and
November 1 of each year, except during a reassessment year
when the deadline may be extended to 30 days after the
reassessment notices are mailed.
- Fees: Each
application shall be accompanied by a $10.00 fee. Checks
should be made payable to the Treasurer of Powhatan County.
Revalidation
Procedures
All applications
for agriculture and horticulture use must be revalidated each year
between September 1 and November 1. Timber and open space lands
are revalidated every six years. Revalidation forms
will be mailed to each land owner prior to September 1. It
is up to the individual land owner to comply with all of the
required information needed in order to revalidate. All
of the requirements must be met before the land can be
revalidated. All taxes must be current including any roll
back taxes that have been assessed against the property. The
November 1 deadline is strictly enforced unless it falls on a
weekend.
Roll Back Tax
Information
- Change in Use:
Roll back tax applies when land changes from a qualifying use
to a non-qualifying use. If your property is in the
program in agriculture use, you must maintain at least five
acres for this purpose. If the property is in the
program under timber use, you must maintain at least 20 acres
of timber. Any changes in this minimum requirement will
make the property qualify for roll back taxes and the property
to be removed from the program.
- Reporting Change:
State law and county ordinance requires that you notify this
office within sixty days following the change in use or
acreage. This includes the use of an acre of land for
building a dwelling if the acre was originally in the Land Use
Program. Roll back taxes must be paid within sixty days
after the taxes have been assessed. Any changes require
a new application to be filed on the remaining property and an
additional fee to be paid.
- Material Misstatement:
Any person making a material misstatement of fact in any
application shall be held liable for all taxes, in such
amounts and at such times as if the property had never been in
the program, together with penalty and interest, and shall
further be assessed with an additional penalty of one hundred
per centum of such unpaid taxes.
- Failure to comply with any of
the foregoing may cause the real estate in question to be
removed from the land use program. Delinquent taxes of
any nature will also cause the Real Estate to be removed from,
the program. For further information, you may contact
the Commissioner of the Revenue's office at 598-5616.
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