Land Use Program
What is the Land Use Program?
Virginia law and County Code allows eligible agricultural, horticultural, forest and open space land to be taxed based on the land's use value as opposed to the land's market value. The tax reduction that is applied in the Land Use Program is a deferral, not a discount.
This program is designed to encourage the preservation of land, conservation of natural beauty and open spaces within the County. The intent of this program is to accommodate an expanding population, promote a balanced economy and ease pressures that force the conversion of real estate to more intensive uses.
The State Land Evaluation Advisory Committee (SLEAC) establishes a use value per acre for land use parcels within Roanoke County.
How to Apply
Applications are accepted at different times during the year. For more information or to obtain an application, please email the Land Use Coordinator or call at 540-772-2035. New applications are subject to an enrollment fee of $30, plus $0.30 per acre. This fee is set by the Roanoke County Board of Supervisors and is subject to change.
Once an application has been received and reviewed, the Land Use Coordinator contacts the property owner to schedule a visit to the property. If the property meets the program requirements for one or more of the Land Use Categories, it is approved to be in the program for the upcoming tax year. All Real Estate taxes must be current prior to enrollment in the Land Use Program.
As a participant in the Land Use Program, the property owner is responsible for notifying the Real Estate Valuation Office within 60 days of any change in their land. Changes could include land splits, transfer of ownership, or change of the use of the land.
In September of each year, all participants in the Land Use program receives a Revalidation form that identifies the parcel of land that is in the program and the current use of the land. All owners must verify that the parcel is still being utilized as noted on the form or if any changes in use had occurred in the past year.
The form must be completed, including the signature of each of the owners, and return it to the Real Estate Valuation Office no later than December 5th of that year. Otherwise, the parcel will be subject to a late fee of $40. If it has not been returned by December 31st the parcel is removed from the program and is subject to a rollback tax.