Bill Text: VA SB799 | 2013 | Regular Session | Prefiled
Bill Title: Real property tax; special valuation for land preservation.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2013-03-21 - Governor: Acts of Assembly Chapter text (CHAP0677) [SB799 Detail]
Download: Virginia-2013-SB799-Prefiled.html
13100887D Be it enacted by the General Assembly of Virginia: 1. That §58.1-3237.1 of the Code of Virginia is amended and reenacted as follows: §58.1-3237.1. Authority of counties to enact additional provisions concerning zoning classifications. Albemarle County, Arlington County, Augusta County, Goochland County, James City County, Loudoun County, and Rockingham County may include the following additional provisions in any ordinance enacted under the authority of this article: 1. The governing body may exclude land lying in planned
development, industrial or commercial zoning districts, and
service districts created pursuant to Article 1 (§
15.2-2400 et seq.) of Chapter 24 of Title
15.2 from assessment under the
provisions of this article. 2. The governing body may provide that when the zoning of the
property taxed under the provisions of this article is changed to allow a more
intensive nonagricultural use at the request of the owner or his agent, such
property shall not be eligible for assessment and taxation under this article.
This shall not apply, however, to property 3. The governing body may, but is not required to, impose roll-back taxes pursuant to §58.1-3237 or this section on property in service districts. In applying this subdivision, the governing body shall treat all property in all service districts the same regarding imposition of roll-back taxes. |