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Land Use Program
The Land Use Program is an ordinance that King George County adopted, set forth by the Code of Virginia. It allows taxpayers to apply for specially reduced assessments on certain real estate, depending on its use. This program promotes the preservation of land, helps to maintain the county’s natural resources and encourages the continuation of farming and forestry.
Agricultural Land Use
Real estate may be classified under agricultural land usage when it is:
- devoted to the bona fide production for sale of plants and animals, or products made from such plants and animals on the real estate, that are useful to man
- or devoted to and meeting the requirements and qualifications for payments or other compensation according to soil and water conservation programs under an agreement with an agency of the state or federal government under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services by the Administrative Process Act.
To qualify for land use for the Agriculture category, you must have:
- 5 open and tillable acres
- Plants produced from it, or animals raised
- No house site within the 5 acres
Proof that the land has been worked in the previous 5 years must be provided or verified (ex: Schedules E or F, Farm Number from the Farm Services Agency or a written document by a person farming).
Forestry Land Use
Real estate may be classified under forestry land usage when it is:
- 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
To qualify for the Forest category, you must have:
- 20 acres of forest land
- A Forest Plan drawn up by the Forestry Department, a Forest Agreement or your own Forest Plan to submit along with your application
- No house site within the 20 acres
- A growing forest maintained at all times
Horticultural Land Use
Real estate may be classified under horticultural land usage when it is:
- devoted to the bona fide production for sale of fruits of all kinds, including grapes, nuts, and berries; vegetables; nursery and floral products; and plants or products directly produced from fruits, vegetables, nursery and floral products, or plants on such real estate
- or devoted to and meeting the requirements and qualifications for payments or other compensation according to a soil and water conservation program under an agreement with an agency of the state or federal government under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services by the Administrative Process Act.
To qualify for the Horticulture category, you must have:
- 5 acres
- Produce or nursery and floral products produced
- No house site within the 5 acres
Proof that you have grown horticultural products in the previous five (5) years must be provided or verified (ex: Schedules E or F, Farm Number from the Farm Services Agency or a written document by person farming).
Open Space Use
Real estate may be classified under open space land usage when it is used or preserved for:
- Park or recreational purposes, including public or private golf courses
- Conservation of land or other natural resources
- Floodways
- Wetlands
- Riparian bussers
- Historic or scenic purposes
- 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
To qualify for the Open Space category, you must have:
- 5 acres
- No house site with the 5 acres
How to File
The real estate owner may apply to the commissioner of the revenue's office before November 1 to affect the next taxable year. Important forms are linked below, and applications are available by request through our office. Applications are typically mailed out every year by October 1. An aerial photo of your land with the parcel outlined in red is to be included with your first application. For aerial photos, please contact the Farm Services Agency at 540-899-9492, or you can download and print your own aerial photo with King George County GIS. A first-time filing fee of $10.00 per application plus $.10 per acre minus the house site will apply. You must file a separate application and pay a first-time filing fee of $10.00 plus $.10 per acre for each parcel owned.
The real estate owner must revalidate their previously accepted applications annually on or before November 1; these applications are typically mailed out by October 1. Every sixth year, an administrative fee of $10.00, plus a sum equal to $0.10 for each acre included in the tract involved, shall accompany an application for revalidation. As long as there are no changes made in your land, you revalidate your application each year and your real estate taxes are paid and kept current, then the land use will be granted.
We can only accept forms with original signatures of all parties, and ALL land owners must sign. Please make all checks payable to the Treasurer of King George County.
If any changes in use, acreage, zoning and/or division of parcel(s) occur, the taxpayer must report such changes to our office within sixty days, or Land Use may be denied. If a change in use or a change, such as the land is subdivided or zoning changes are requested, then a Roll Back Tax may be due. Roll Back Tax is figured on the current year and five years back (Roll Back Tax is based on the difference between the assessed value and the Land Use value). Land use may also be denied if you have delinquent Real Estate taxes per Virginia State Code 58.1-3235.
If you have any questions, please do not hesitate to contact our office at 540-775-4664.