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requires the owner to pay the past five years’ worth of property taxes at the full market value plus the current years taxes.
Revenue from the rollback penalty provides funding for the county's Farmland Preservation Program, which is set up to purchase development rights on farms. The rollbuck tax generates between $20,000 and $60,000 per year, McCarthy said.
LCI effects
Several people at the meeting also complained that when a property is in land use, the state uses its full market value, rather than its use value, when calculating how much state funding to give to county school districts.
Rappahannock has a local composite index of .800 - the
55.8%