The Use Value Property Tax Program was adopted in Albemarle in 1973. In the 1990s, urban residents and housing advocates wanted to stop the program in order to get more money for urban services and housing. To prevent losing the program altogether, I worked for more than 15 years to develop understanding and support among farmers and foresters, that providing an affirmation of qualification to justify their participation in the program protects participants and the future of the program. This qualification also removes developers, who were hiding as farmers, from the program. 

The Use Value Property Tax Program is a deferral only, not forgiveness or a waiver. That means if the use is changed and a property no longer qualifies, rollback taxes, with interest, will apply. 

This is a fair approach, demonstrating that how the land is used is the basis for its value for property tax. An example was given by a resident at my first town hall in 2008, that if you live in a house, you should not have your land assessed as commercial. The same goes for acreage used in agriculture and forestry. If it is not residential, it should not be taxed that way. 

My opponent’s campaign statements show a lack of understanding of the use value/land use tax program, stating that he would support land use qualification for non-productive properties. This would return the program to jeopardy, with developers holding land at reduced tax cost without doing any farming, while waiting for the right moment to develop. At the same time, his advisors attack the land use program as unfair to urban residents and state that market rate taxation for everyone is a source of revenue needed for sidewalks and other neighborhood improvements in Crozet. You can’t have it both ways. In the current fiscal year which began July 1, there is about $15M revenue deferred from County taxes due to participation in the use value/land use tax program. Do my opponent and his advisors want farmers to pay for urban services?