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county. Last year's $134.20 tax bill (on a house in Chester Gap) under the current discounted assessments with a true tax rate of 26 cents will drop to $119 with the new 100 percent fair market value assessments and a tax rate of 30 cents. If the tax shift from land use causes the rate to climb to SO cents, the levy on the Chester Gap house will be $198.50 according to Atkins. As another example, he cited the tax bill for a house and lot in Sperryville as $194.04 last year. With a 30 cent rate and new assessment, the bill on the Sperryville house will be $291.60 and with a SO cent rate, $486.
By comparison, Atkins said, taxes on a farm in Amissville were $1,228.04 last year. With the new assessments and a 30 cent rate, that bill will climb to $1,582 and with a SO cent rate, to $2,637. "Without land use, the farmer’s going to continue to pay outrageous taxes," Atkins said, adding his support for Miller’s position that a county-wide use value taxation ordinance is necessary to provide relief to the small farmers who can’t put together the 500 acre minimum for an ag district.
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