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Land may be eligible for special valuation and assessment when it meets the following criteria:

AGRICULTURAL: When devoted to the bona fide production for sale of plants and animals useful to man under uniform standards prescribed by the Commissioner of Agriculture and Consumer Service, or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government. Requiring 5 acres minimum in agriculture use.

HORTICULTURAL: When devoted to the bona fide production for sale of fruits of all kinds, including grapes, nuts and berries: vegetables; nursery and floral products under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services, or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to soil conservation program under an agreement with an agency of the federal government. Requiring 5 acres minimum.

Forest: When devoted to tree growth in such quantity and so spaced and maintained as to constitute a forest area under standards prescribed by the State Forester. Requiring 20 acres minimum in forest use.

OPEN SPACE:When so used as to be provided or preserved for park or recreational purposes, conservation of land or other natural resources, floodways, historic or scenic purposes, or assisting in the shaping of the character, direction, and timing of community development or the public interest and consistent with the local-use plan under uniform standards prescribed by the Director of the Department of Conservation and Recreation. Requires 5 acres minimum in Open Space use unless the local ordinance specifies otherwise.

Property owners must submit an application on the basis of a use assessment to the Commissioner of the Revenue at least sixty-days proceeding the tax year for which such taxation is sought.

The applicant must furnish, upon request to the Commissioner of the Revenue, proof of all prerequisites to use valuation and assessment, such as proof of ownership, description, areas, uses, and production.

Whenever land which has qualified for the assessment and taxation according to use has been converted to a non-qualifying use or rezoned to a more intensive use at the request of the owner or his agent, that land is subject to the roll-back tax as provided in section 58.1-3237(D) of the State Code of Virginia.

In the event of a change in use, acreage, or zoning, the property owner must report such change to the Commissioner of the Revenue within six days of said change.