TITLE 2. AGRICULTURE

DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES

Notice of Intended Regulatory Action

Notice is hereby given in accordance with § 2.2-4007.01 of the Code of Virginia that the Department of Agriculture and Consumer Services intends to consider amending 2VAC5-20, Standards for Classification of Real Estate As Devoted to Agricultural Use and to Horticultural Use under the Virginia Land Use Assessment Law. The purpose of the proposed action is to respond to comments received during a periodic review of the regulation that concluded in October 2025. Amendments being considered by the Commissioner of Agriculture and Consumer Services include (i) determining whether tree or timber production incidental to other farm operations on real estate may be considered real estate devoted to agricultural use and (ii) clarifying which documents may be useful for demonstrating that a parcel of real estate meets the standards for devotion to agricultural use. The Land Use Assessment Law (§ 58.1-3229 et seq.) of Chapter 32 of Title 58.1 of the Code of Virginia authorizes localities that adopt a land-use plan to adopt an ordinance to provide for the use value assessment and taxation of real estate classified in § 58.1-3230 of the Code of Virginia, which establishes four special classifications of real estate, including real estate devoted to agricultural use and real estate devoted to horticultural use. The definitions of both real estate devoted to agricultural use and real estate devoted to horticultural use require the commissioner prescribe uniform standards for the classification of such real estate.

The agency does not intend to hold a public hearing on the proposed action after publication in the Virginia Register.

Statutory Authority: Section 58.1-3230 of the Code of Virginia

Public Comment Deadline: February 11, 2026.

Agency Contact: Kevin Schmidt, Director, Office of Policy, Planning, and Research, Department of Agriculture and Consumer Services, P.O. Box 1163, Richmond, VA 23218, telephone (804) 786-1346, FAX (804) 371-7679, TDD (800) 828-1120, or email kevin.schmidt@vdacs.virginia.gov.