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in the two rates is deferred as long as the property stays in a qualifying use. The deferred taxes plus interest for a five year roll-back period become due if the property is changed to a nonqualifying use.
The debate over land use which began at the April meeting of the Rappahannock supervisors centered, in part, on concerns over how many of the county’s eligible acres will end up included in a use value taxation program. Experience in surrounding counties varies.
Half In Fauquier
Fauquier County, which has a separate phone number listed for its land use program operating since 1973, has 225,142 acres of its total 422,400 acres receiving land use. That’s approximately half the county.
According to Alice Payne, deputy commissioner of revenue in charge of land use, deferred taxes add up to $1,000,237. Fair market value worth of property in land use is $2,250,000, she reported.
With land use, Fauquier's tax rate for 1981 is 68 cents per $100 of assessed value. Comparison with the tax rate prior to adoption of land use
95.1%