Selling acreage in Marshall that is enrolled in land use? A surprise roll‑back tax can upend your net proceeds and derail an otherwise smooth closing. You want clarity, predictability, and a plan that protects your sale. In this guide, you will learn what triggers roll‑back taxes in Fauquier County, how they are calculated, and a simple checklist to avoid last‑minute surprises. Let’s dive in.
Land‑use basics in Virginia
Use‑value assessment, often called land use, lets qualifying agricultural, horticultural, forestal, or open‑space land be taxed based on its productive value instead of full market value. You will find the categories and definitions in the state code that governs the program for Virginia. See the definitions for Virginia’s land‑use program.
A roll‑back tax is the deferred real estate tax that becomes due when the land stops meeting the qualifying use or when the owner requests rezoning to a more intensive use. The standard rule looks back five complete tax years plus the current year, and it adds simple interest allowed by the locality. The framework for calculation and triggering events is set out in Code of Virginia § 58.1‑3237.
What triggers roll‑back in Fauquier County
Key triggers in Fauquier:
- Change of use to a non‑qualifying use. Examples include converting fields to residential lots or commercial operations. This is addressed in the state roll‑back rule.
- Owner‑requested rezoning to a more intensive use, even before development occurs. This also triggers roll‑back under § 58.1‑3237.
- Split‑off or subdivision from an enrolled tract when minimum acreage or qualifying use is not maintained. The separated parcel typically becomes subject to roll‑back. See split‑off and subdivision rules.
- Ending qualifying forestry or agricultural activity, such as certain timber harvests without reforestation. Fauquier’s guidance lists these as examples of use changes.
A sale by itself does not automatically trigger roll‑back if the buyer keeps the property in the qualifying use and does not request a more intensive rezoning. That nuance matters when you market an enrolled Marshall farm or estate. The controlling rule is in § 58.1‑3237.
How Fauquier calculates roll‑back
Fauquier follows the standard calculation: the difference between market‑value tax and use‑value tax for the five most recent complete tax years, plus the current year at market value, with simple interest. County guidance notes simple interest at 10 percent per year on deferred amounts. Always confirm the current rate with the Commissioner of the Revenue. See Fauquier’s explanation of roll‑back and interest in the county’s FAQ.
Who pays and when
Roll‑back is assessed to the owner at the time the qualifying use changed, the owner who requested rezoning, or the owner who caused the split‑off. The tax becomes due on the schedule set by statute after the assessment, and unpaid roll‑backs can become liens on the property. Buyers should ask title companies to search for assessments or liens. For details on assessment and collection, review the roll‑back section of the Virginia Code.
Marshall seller checklist to avoid surprises
Before you list
- Verify enrollment and status with Fauquier’s Commissioner of the Revenue. Request written confirmation of the parcel PIN, current classification, last revalidation date, and whether any roll‑back is pending. Start with the county’s land‑use forms and request page.
- Confirm minimum acreage and how any contemplated lot split might affect qualification. If you plan to carve out a lot, ask the county to confirm roll‑back exposure in writing. See the split‑off rules in § 58.1‑3241.
At the contract stage
- Disclose land‑use enrollment in writing and note acres enrolled, any pending revalidation, and any roll‑back notices you have received.
- Allocate responsibility in the contract. Seller typically covers roll‑backs caused by seller actions like subdivision or rezoning before contract. If the buyer plans to rezone or split lots after closing, state that the buyer will be responsible. Many parties use an escrow holdback if exposure is uncertain.
- Instruct title to search specifically for roll‑back assessments or liens tied to land use.
Before closing
- Request a written continuation or status letter from the Commissioner confirming any required revalidation and whether land‑use status can continue after transfer. The Commissioner’s office provides this kind of continuation guidance; see the land‑use continuation information.
- If you are conveying part of an enrolled tract, get the county’s written view on whether the separated parcel or the remainder will face roll‑back. Adjust timing or escrow as needed.
After closing for buyers
- Revalidate on time. Fauquier states that revalidation must be filed annually, even though state law allows localities to set different cycles. See the state revalidation authority.
- Maintain qualifying use and documentation such as farm receipts, federal forms, or a forestry plan. Fauquier lists required items on its land‑use application page.
- Avoid rezoning or lot splits without first confirming roll‑back consequences with the county.
The bottom line for Marshall sellers
When you plan ahead, land‑use roll‑back taxes do not have to be a surprise. Confirm status early, disclose clearly, and align the contract with your and your buyer’s intended uses. That approach protects your proceeds and keeps your closing on track.
If you are preparing to sell or buy a farm, equestrian property, or acreage in the Marshall area, reach out to Debbie Meighan for a clear plan that preserves value and moves your transaction to a confident close.
FAQs
Does selling a Marshall property in land use trigger roll‑back by itself?
- No. A simple transfer does not trigger roll‑back if the new owner keeps the qualifying use and does not request a more intensive rezoning, as outlined in § 58.1‑3237.
How far back does Fauquier look when calculating roll‑back taxes?
- The calculation covers the five most recent complete tax years plus the current year, with simple interest as allowed locally, according to § 58.1‑3237 and county guidance.
Who is responsible if I split off a lot from an enrolled Marshall tract?
- Split‑offs typically trigger roll‑back for the separated parcel unless minimum acreage and use standards are met, and the owner who caused the split is usually assessed under § 58.1‑3241.
What is Fauquier’s revalidation practice after a sale?
- Fauquier indicates revalidation must be filed annually; confirm requirements in writing with the Commissioner because local practice can change within the state framework in § 58.1‑3234.
What interest rate does Fauquier apply to roll‑back taxes?
- County guidance notes simple interest at 10 percent per year on deferred amounts, but you should confirm the current rate with the Commissioner using the county’s FAQ and contacts.
