Tax Administration

The Use Value Assessment Program provides tax relief to certain agricultural, forestal, horticultural, and open space property owners.  View the State Land Evaluation and Advisory Council manual here: SLEAC-Manual-2020.pdf (vtluva.wpenginepowered.com) The program allows qualifying land to be taxed according to its use value, rather than its market value.  Buildings do not have use value assessments and are assessed at full market value.

Prince William County requires property owners to revalidate each parcel enrolled in the use value assessment program every sixth year.  Revalidation applications are mailed to property owners every 6 years.  The next mailing is scheduled for the fall of 2026.

ROLLBACK TAXES

When property owners of land in the Use Value Assessment Program change the use to a non-qualifying use, re-zone their property to a more intensive zoning, split off or subdivide lots, they must pay a “rollback tax.”  This tax is the tax difference between the property’s market value and its use value for the current year and the five most recent complete tax years (including interest.)

APPLICATION FOR USE VALUE ASSESSMENT

New applications must be filed within 30 days after the real estate assessment notices are mailed, typically the first week of March.  Contact the Real Estate Assessments Office each spring for the deadline for filing a new application. 

Real estate taxes must be current before a property can be accepted or revalidated in the program.

The fee is $10 for each new application and each revalidation application.

Contact the Real Estate Assessments Office at 703-792-6780 to request additional information or an application.