LU-1
Real Estate Appraisal
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Fee
New Split
Parcel ID
No. of Acres
Hay ________ Corn ________ Soybeans ________ Alfalfa ________ Other ____________________
2. How many of the following animals were on the real estate the previous year? How many months? ____________
Cows ________ Horses ________ Sheep ________ Swine ________ Chickens ________ Turkeys ________ Other ____________________
No. of Acres
No. of Acres
Application For Taxation On The Basis Of A Land Use Assessment
November 1, 2021
YES
2022
Owner(s) Name Appearing on Land Book
Co-Owner
Mailing Address
City, State, Zip
County, City or Town
MONTGOMERY COUNTY
District
Date Application Must Be Returned By Official Processing Application
Map No.
Application No. Year
Type Application
Is this real estate 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 pursuant 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 in accordance with the
Administrative Process Act (§ 2.2-4000 et seq.)? Requires 5 acres minimum.
Is this real estate 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 pursuant 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 in accordance with the Administrative Process Act (§ 2.2-4000 et
seq.)? Requires 5 acres minimum.
Yes No
Yes No
Is this real estate 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? A forest plan must be submitted. Requires 20 acres minimum in forest use.
Yes No
1. What field crops are being produced to qualify this parcel of real estate under the agricultural standards?
Additional Requirements
II. Horticulture Use:…………………………………………………………………………………………………………………………………………………………………………………………………………………………
III. Forest Use:………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….
A single application shall be filed for each line (parcel) on the land book.
More than one classification may be included on the one application.
Application will not be accepted if there are delinquent taxes on this parcel.
2. FILING DATE - Property owners must submit an application on the basis of a use assessment to the local assessing officer at least
sixty days preceding the tax year for which such taxation is sought. In any year in which a general reassessment is being made such
application may be submitted until thirty days have elapsed after the notice of increase in assessment is mailed.
3. LATE FILING - The governing body, by ordinance, may permit applications to be filed within no more than sixty (60) days after the
filing deadline specified upon the payment of a late filing fee to be established by the governing body.
4. PROOF OF QUALIFICATIONS - The applicant must furnish, upon request of the local assessing office, proof of all prerequisites to
use valuation and assessment, such as proof of ownership, description, areas, uses and production.
Telephone Number
Legal Description 1
Legal Description 2
Office Use Only
Taxes Verified
No. of Acres
1. GENERAL QUALIFICATIONS
Land may be eligible for special valuation and assessment when it meets the following criteria:
I. Agriculture Use:……………………………………………………………………………………………………………………………………………..…………………………………………………………………….
Qualifying Uses
X
Va. Dept. of Taxation LU-1 F 4901034 Rev. 4/20
Signature of owner / corporation officer: Title:
Corporation name: Date:
NOTE: Failure to obtain signatures of all parties owning an interest in this real estate constitutes a material misstatement of fact.
Signatures of all other parties owning an interest in this real estate.
Number of
Acres
Rate Per Acre
Site index
Grouping
Number of
Acres
Rate Per Acre
840 Forest 300
760 Total Total
560
450
280
160
50
Acres
Acres
Land
Bldgs.
Total
VII
VII
TOTALS
FOREST (includes the value of standing timber trees)
II
III
IV
VI
Appraised use value
Agricultural / Horticultural
Soil Capability
Class
Land Use Calculations
Do Not Write In This Space
I
TOTALS
GRAND TOTALS
Homesite Acreage
Other Nonqualifying Acreage
TOTALS
Total Assessed Use ValueNonqualifying Land (Fair Market Value)
Qualifying Land (Use Value Appraisals) Use Value
Fair Market Value
Agricultural / Horticultural
Forest
Appraised Use Value
§58.1-3238 Penalties - Any person failing to report properly any change in use of property for which an application for use value taxation had been filed shall be liable for all such taxes in such
amount and at such times as if he had complied herewith and assessments had been properly made, and he shall be liable for such penalties and interest thereon as may be provided by
ordinance. Any person making a material misstatement of fact in any such application shall be liable for such taxes. in such amounts and at such times as if such property had been assessed on
the basis of fair market value as applied to other real estate in the taxing jurisdiction, together with interest and penalties thereon. if such material misstatement was made with the intent to
defraud the locality, he shall be further assessed with an additional penalty of 100% of such unpaid taxes.
(b) In the event of a change in use, acreage or zoning, the property owner must report such change to the local Commissioner of the Revenue, or other assessing officer,
within sixty days of said change.
(a) Whenever land which has qualified for assessment and taxation according to use has been converted to a non-qualifying use or rezoned to a more intensive use at
the request of the owner or his agent, that land is subject to the roll back tax as provided in section 58.2-3237(D)
Affidavit
I/we the undersigned certify that all land for which use taxation is requested meets all requirements of the uniform standards prescribed by the Commissioner of
Agriculture and Consumer Services, the Director of the Department of Conservation and Recreation, and the State Forester. I/we declare under penalties of law that
this application and any attachments hereto have been examined by me and to the best of my knowledge are true and correct. I/we do hereby grant permission to the
Soil Conservation Service to provide information on Land Capability Classes to the proper authorities for the purpose of administering the land use ordinance.
IMPORTANT - CHANGE IN USE, ACREAGE OR ZONING - ROLL BACK TAXES AND PENALTY
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