| Action Summary | In part, Chapter 504 of the 2018 Acts of Assembly amended the definition of real estate devoted to agricultural use and real estate devoted to horticultural use, expanding the scope of the standards that the Commissioner is required to promulgate and resulting in the need to revise 2 VAC 5-20. Additionally, this legislative change requires that any uniform standard prescribed through regulation by the Commissioner stating that real estate must be used for a particular purpose for a minimum length of time before qualifying as real estate devoted to agricultural use or horticultural use must (i) include the use of similar property by a lessee of the owner in calculating such time and (ii) include a shorter minimum length of time for real estate with no prior qualifying use, provided that the owner submits a written document of the owner's intent regarding use of the real estate containing elements set out in the uniform standards. As 2 VAC 5-20-20 currently includes a requirement that real estate devoted to either agricultural or horticultural use must have been devoted to certain uses for at least five consecutive years previous, these standards will need to be revised to reflect the 2018 amendments to the Virginia Land Use Assessment Law. Until 2 VAC 5-20 is amended, Commissioners of Revenue, local assessing officers, landowners, and other stakeholders may wish to contact legal counsel to address any conflicts that may exist between this regulation and the Virginia Land Use Assessment Law effective July 1, 2018. |
| Chapters Affected | Only affects this chapter. |
| Executive Branch Review | This action will go through the normal Executive Branch Review process. |
| RIS Project | Yes [005646] |
| Associated Mandates |
Chapter: 504 (2018)
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| New Periodic Review | This action will be used to conduct a new periodic review. |
| Name / Title: | Kevin Schmidt / Director, Office of Policy, Planning and Research |
| Address: |
P. O. Box 1163 Richmond, VA 23218 |
| Email Address: | Kevin.Schmidt@vdacs.virginia.gov |
| Phone: | (804)786-1346 FAX: (804)371-7679 TDD: (800)828-1120 |