Virginia AG Issues Advisory Opinion on Expired Open Space Agreements Triggering Roll-Back Taxes

The Virginia Office of the Attorney General (AG) issued an advisory opinion, determining that the expiration of an open space use agreement does not constitute a change in use of the subject property to a non-qualifying use, and, therefore, does not trigger the assessment of roll-back taxes. The dispute centered around whether the expiration of an agreement committing a landowner to maintain property for open space use would subject the property to roll-back taxes, which recapture tax reductions afforded under land preservation programs. The AG clarified that: 1) while failure to renew an open space use agreement can warrant discontinuation ...