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Ag Districts may be approved at the discretion of local government for any period between four and eight years. Qualifying land within a district is eligible for use value taxation whether or not the county has adopted a county-wide use value taxation ordinance.
The same criteria on production significance, minimum parcel size and history in agricultural, forestal or horticultural use as apply under a use value taxation ordinance must also be met in an ag district in order to get land use taxation.
If a landowner in an ag district receives use value taxation benefits and then changes his property to a non-qualifying use, roll-back taxes for up to a five year period—the difference between regular taxes and the tax under land use, plus 10 percent interest—become due immediately.
Powers of local, state and federal government to expend funds for non-farm related purposes, to condemn property and to enact laws which interfere with farming are limited in an ag district. In addition, under a provision borrowed from Fauquier County, the supervisors plans to restrict subdivision development in districts.
To date, the county has one approved ag district, 750 acres belonging to C. E. Johnson, Jr. of Sperryville. A second application from 25 individuals and one partnership for a 3,500-acre district in Gid Brown Hollow will come before the supervisors June 1 for public hearing.
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