also afforded to horticultural and open space property. 15

also afforded to horticultural and open space property.

15 Per Cent In Culpeper

In Culpeper County, Audrey Powell, deputy commissioner of revenue for land use, reported that 2,200 to 2,300 of that locality’s 13,000 recorded parcels are receiving use value taxation. Deferred taxes on property in the program, with estimated fair market value of $80,000,000, amounted to $504,000 this year, she said.

Since 1976 when the program was adopted, Culpeper has undergone a reassessment at 100 per cent fair market value. Taxes this year are 63 cents per $100.

Powell has seen no slow down in the transfer of agricultural land to more intensive uses since adoption of use value taxation. “There might be some exceptions,” she acknowledged, “but the more intensive uses give bigger and better money.”

She reported that the $25 application fee charged by Culpeper doesn’t cover the administration costs for land use. This year, the program’s administrative price tag was $15,000, including computer time and salaries for one fulltime and one part-time person. In the proposed budget for 1982, this drops to $12,000 due to elimination of the part-time slot, Powell said.

When land use began, Culpeper had 700 applications the first year. Then the county experienced another big spurt in applications when it went through a 100 per cent fair market value assessment, according to Powell. “But I only had about 100 applications this year. That doesn't anywhere near pay for the cost of administration,” she said.

Like Fauquier County, Culpeper strictly enforces the requirement for reapplication if there’s been any change in acreage, use or ownership and charges a new application fee. Changes for old participants, however, amount to only 25 or so annually, Powell said.

Culpeper allows land use

1