Bill Text: VA HB996 | 2022 | Regular Session | Chaptered
Bill Title: Land use assessment; parcels with multiple owners.
Spectrum: Bipartisan Bill
Status: (Passed) 2022-04-11 - Governor: Acts of Assembly Chapter text (CHAP0314) [HB996 Detail]
Download: Virginia-2022-HB996-Chaptered.html
Be it enacted by the General Assembly of Virginia:
1. That §58.1-3234 of the Code of Virginia is amended and reenacted as follows:
§58.1-3234. Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.
Property owners shall submit an application for taxation on the basis of a use assessment to the local assessing officer as follows:
1. The property owner shall submit an initial application, unless it is a revalidation form, at least 60 days preceding the tax year for which such taxation is sought;
2. In any year in which a general reassessment is being made, the property owner may submit such application until 30 days have elapsed after his notice of increase in assessment is mailed in accordance with §58.1-3330, or 60 days preceding the tax year, whichever is later; or
3. In any locality which has adopted a fiscal tax year under Chapter 30 (§58.1-3000 et seq.), but continues to assess as of January 1, such application shall be submitted for any year at least 60 days preceding the effective date of the assessment for such year.
The governing body, by ordinance, may permit applications to
be filed within no more than 60 days after the filing deadline specified
herein, upon the payment of a late filing fee to be established by the
governing body. In addition, a locality may, by ordinance, permit a further
extension of the filing deadline specified herein, upon payment of an extension
fee to be established by the governing body in an amount not to exceed the late
filing fee, to a date not later than 30 days after notices of assessments are
mailed. An individual who is owner of an undivided interest in a parcel may
apply on behalf of himself and the other owners of such parcel upon submitting
an affidavit that such other owners are minors or, cannot be
located, or represent a minority interest in such parcel. An application
shall be submitted whenever the use or acreage of such land previously approved
changes; however, no application fee may be required when a change in acreage
occurs solely as a result of a conveyance necessitated by governmental action
or condemnation of a portion of any land previously approved for taxation on
the basis of use assessment. The governing body of any locality may, however,
require any such property owner to revalidate at least every six years with
such locality, on or before the date on which the last installment of property
tax prior to the effective date of the assessment is due, on forms prepared by
the locality, any applications previously approved. Each locality which has
adopted an ordinance hereunder may provide for the imposition of a revalidation
fee every sixth year. Such revalidation fee shall not, however, exceed the
application fee currently charged by the locality. The governing body may also
provide for late filing of revalidation forms on or before the effective date
of the assessment, on payment of a late filing fee. Forms shall be prepared by
the State Tax Commissioner and supplied to the locality for use of the applicants
and applications shall be submitted on such forms. An application fee may be
required to accompany all such applications.
In the event of a material misstatement of facts in the application or a material change in such facts prior to the date of assessment, such application for taxation based on use assessment granted thereunder shall be void and the tax for such year extended on the basis of value determined under §58.1-3236 D. Except as provided by local ordinance, no application for assessment based on use shall be accepted or approved if, at the time the application is filed, the tax on the land affected is delinquent. Upon the payment of all delinquent taxes, including penalties and interest, the application shall be treated in accordance with the provisions of this section.
Continuation of valuation, assessment and taxation under an ordinance adopted pursuant to this article shall depend on continuance of the real estate in a qualifying use, continued payment of taxes as referred to in § 58.1-3235, and compliance with the other requirements of this article and the ordinance and not upon continuance in the same owner of title to the land.
In the event that the locality provides for a sliding scale under an ordinance, the property owner and the locality shall execute a written agreement which sets forth the period of time that the property shall remain within the classes of real estate set forth in §58.1-3230. The term of the written agreement shall be for a period not exceeding 20 years, and the instrument shall be recorded in the office of the clerk of the circuit court for the locality in which the subject property is located.
No locality shall require any applicant who is a lessor of the property or a portion of the property that is the subject of an application submitted pursuant to this section to provide the lease agreement governing the property for the purpose of determining whether the property is eligible for special assessment and taxation pursuant to this article.
