LU-1
Real Estate Appraisal
. An application is required for each parcel seeking Land Use assessment.
. More than one classification may be included on the one application.
. Application will not be accepted if there are delinquent taxes on this parcel.
Fee
New Split
Parcel ID
No. of Acres
Yes No
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
Yes No
No. of Acres
Yes No
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.
1. What field crops are being produced to qualify this parcel of real estate under the agricultural standards?
Is this real estate devoted to the bona fide production for sale of fruits of all kinds, vegetables, nursery and floral products or real estate
devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation
program under an agreement with an agency of the federal government?
Is this real estate devoted to forest use, including the standing timber and trees thereon, devoted to the growth in such quantity and so
spaces and maintained as to constitute a forest area? A forest plan must be submitted.
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.
II. Horticulture Use:…………………………………………………………………………………………………………………………………………………………………………………………………………………………
III. Forest Use:………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….
Application For Taxation On The Basis Of A Land Use Assessment
Owner(s) Name Appearing on Land Book
Date Application Must Be Returned By
Official Processing Application
Is this real estate devoted to the bona fide production for sale of plants and animals useful to man or devoted to and meeting the
requirements and qualification for payments with an agency of the federal government?
I. Agriculture Use:……………………………………………………………………………………………………………………………………………..…………………………………………………………………….
Proof of income totaling at least $1,000 must be provided by the Owner or Renter in the form of a Schedule F or Sales
receipts for the previous 5 years.
§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.
Proof of income totaling at least $1,000 must be provided by the Owner or Renter in the form of a Schedule F or Sales
receipts for the previous 5 years.
Va. Dept. of Taxation LU-1 F 4901034 Rev. 7/06
