Land Use Revalidation (Va. Dept. of Taxation Form LU-2 with Fairfax County Addendum) is the form the Fairfax County Department of Tax Administration (DTA) uses to confirm that a parcel still qualifies for land use assessment. It is one of the Fairfax County property tax forms for owners of agricultural, horticultural, forest or open space land. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at the official link, and the revalidation is mailed to DTA.
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What is LU-2?
Land Use Revalidation (Va. Dept. of Taxation Form LU-2 with Fairfax County Addendum) is the form an owner submits to the Fairfax County Department of Tax Administration (DTA) to revalidate a parcel so it continues to qualify for land use assessment.
The document has two parts. The first is the Virginia Department of Taxation's Form LU-2 (4901035, Rev. 01/24). It records the locality and tax year, the revalidation due date and fee lines, the owner and farm operator, a change in use declaration, and the qualifying use sections: Agricultural Use, Horticulture Use, Forest Use and Open Space Use, each with a number of acres. It ends with the owner certification. The second part is the Fairfax County Land Use Program Application Addendum, which asks for the district type, residential use acreage, a chart of structures on the parcel, the filing fee rules, the DTA mailing address and an affidavit.
The form states the consequence of not filing: failure to submit a revalidation form removes the parcel from the land use program for the following tax year. It also warns that a change in use, acreage or zoning can trigger roll-back taxes. The county's forms page lists the original application for land use assessment as a separate form; this one is for revalidation.
Who needs to file LU-2?
Owners of parcels in the Fairfax County land use program who want to keep qualifying for assessment based on use complete this form. The form says that revalidation is how you continue to qualify.
- Majority owner: if the parcel is undivided, the owner of a majority interest may sign the certification.
- All owners: otherwise, every owner signs and dates, with extra signature lines on the form.
- Farm operator: if someone other than the owner operates the farm, that business or farmer's name, address, phone and email go in the operator block.
- Corporations: the addendum affidavit asks for the corporation name and the title of the person signing.
Each qualifying use carries a minimum stated on the form: 5 acres for agricultural use, 5 acres for horticulture, 20 acres in forest use, and 5 acres in open space use unless the local ordinance says otherwise. The addendum lists district types of LOCAL (20 acres minimum) or STATEWIDE (200 acres minimum).
Do not use this form for the initial application for land use assessment; the county lists that as a separate form.
When to file LU-2
Return the revalidation by the date printed in the Revalidation Must Be Returned/Postmarked By line at the top of the form. A second line, If Applicable, Late Revalidations Must Be Returned/Postmarked By, gives a late date and late fee when the locality sets one. Failure to submit a revalidation form removes the parcel from the land use program for the following tax year.
The Fairfax County addendum adds a fee timing rule: fees must be paid no later than sixty days preceding the tax year for which use taxation is sought. In a year of general reassessment, the application may be submitted until thirty days after the notice of increase in assessment is mailed.
Separately, if the use, acreage or zoning of the land changes, the owner must report it to the local Commissioner of the Revenue or other assessing officer within sixty days of the change.
Documents you need
- Proof of qualifications for continued use-valuation and assessment, only if the local assessing officer requests it; the form gives examples: proof of ownership, description, areas, uses and production.
- Additional pages with the pertinent information, only if it does not fit on the addendum page.
- Payment of the filing fee by check payable to County of Fairfax, sent with the form (the form's fee rules apply and the fee is non-refundable).
How to fill out LU-2
Enter locality and tax year
At the top of the Form LU-2 page, write the locality (Fairfax County) and the tax year you are revalidating for.
Check the due dates and fees
In the Revalidation Due Date and Fee(s) block, read the postmark date, the revalidation fee and, if applicable, the late date and late fee. These lines are set by the locality.
Enter the land owner information
Give the owner name(s) as they appear on the land book and the mailing address. Then enter the Tax Map/Parcel #/GPIN, Account Number, Total Acreage, Total Qualifying Acreage, Total Non-qualifying Acreage, telephone number and email address.
List the farm operator
If someone other than the owner operates the farm, enter the business or farmer's name, mailing address, city, state and ZIP code, telephone number and email address.
Answer the change in use question
Under Change in Use Declaration, check Yes or No for recent changes to the use of the property. If Yes, describe the change in detail on the lines provided.
Complete the qualifying use sections
For each use (Agricultural, Horticulture, Forest, Open Space), enter No. of Acres and check Yes or No. Agricultural use also asks about field crops, animals and the previous year, and government program participation; horticulture asks what products are produced.
Sign the owner certification
Under Majority Owner or All Owners Must Sign, use the majority owner block if you own a majority interest in an undivided parcel. Otherwise every owner signs and dates in the All Owners block.
Fill in the Fairfax County addendum
Enter the Tax Map/Parcel(s), check the district type (LOCAL, 20 acres minimum, or STATEWIDE, 200 acres minimum), and enter the acres of residential use.
Complete the structures chart
List each structure on the parcel with its type, size (square footage or L x W), year built and condition (Good, Average, Fair or Poor).
Sign the affidavit
Date and sign the affidavit at the end of the addendum. If a corporation owns the land, give the corporation name and the signer's title.
Review and download the completed PDF
Check acreage, signatures and dates, then download or print the completed PDF from FillingPDF. Prepare the fee check and mail the package as described under How to submit.
How to submit LU-2
Mail the signed revalidation, with the fee, to the Fairfax County Department of Tax Administration. The form and the county's forms page name no other channel; the forms page says electronic submission of more forms is planned.
- By mail: Department of Tax Administration, Real Estate Division, Land Use Program, 12000 Government Center Parkway, Suite 357, Fairfax, VA 22035. This is the address printed on the addendum.
- Fee: the addendum states that an application and/or renewal fee, based on total district acreage, accompanies each application. Make checks payable to County of Fairfax. Fees are non-refundable. The amount is not repeated here; check the fee lines on the form or call the Land Use Team.
- Extra pages: attach additional pages if the information does not fit on the form.
- Questions: call a member of the Land Use Team at (703) 324-4802.
Use a postmark on or before the due date printed on the form. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Not submitting the revalidation: the form says the parcel is then removed from the land use program for the following tax year.
- Returning it after the date in the Revalidation Must Be Returned/Postmarked By line, or after the late date, when one applies.
- Signing as majority owner on a parcel where the form calls for all owners to sign, or leaving the owner signature and date blank.
- Leaving the Change in Use Declaration unanswered, or omitting the description when you check Yes for recent changes in use.
- Reporting acreage below the printed minimum for a use, such as under 5 acres for agricultural use or under 20 acres in forest use.
- Not reporting a change in use, acreage or zoning to the Commissioner of the Revenue or assessing officer within sixty days.
- Sending the fee to a payee other than County of Fairfax, or expecting a refund; the addendum says fees are non-refundable.
- Omitting the corporation name and the signer's title on the affidavit when a corporation owns the land.
Frequently asked questions
What is Form LU-2 for Fairfax County land use?
It is the Virginia Department of Taxation's Land Use Revalidation form, paired with a Fairfax County addendum. Owners file it with the Department of Tax Administration so their parcel continues to qualify for land use assessment instead of being removed from the program.
How does land use revalidation affect my Fairfax County property tax?
Revalidating keeps the parcel in the land use program. If you do not submit a revalidation form, the form says the parcel is removed from the program for the following tax year. Converting land to a non-qualifying use can also bring roll-back taxes under § 58.1-3237(D).
Where do I mail the Fairfax County land use revalidation?
Mail it to Department of Tax Administration, Real Estate Division, Land Use Program, 12000 Government Center Parkway, Suite 357, Fairfax, VA 22035. That is the address printed on the addendum. For questions, call the Land Use Team at (703) 324-4802.
Is there a fee to revalidate land use in Fairfax County?
Yes. The addendum says an application and/or renewal fee based on total district acreage accompanies each application, payable by check to County of Fairfax, and is non-refundable. Check the form's fee lines or call (703) 324-4802 for the current amount.
Who has to sign Form LU-2?
A majority owner of an undivided parcel may sign the Majority Owner certification. Otherwise all owners sign and date the All Owners block. The Fairfax addendum affidavit is also signed, with the corporation name and signer's title if a corporation owns the land.
What must I report if my land use changes?
Report any change in use, acreage or zoning to the local Commissioner of the Revenue or other assessing officer within sixty days. The form warns that converting land to a non-qualifying use, or rezoning it at the owner's request, can trigger roll-back tax.
What are the minimum acres for land use?
The form requires 5 acres for agricultural use, 5 acres for horticulture, 20 acres in forest use and 5 acres in open space use unless the local ordinance specifies otherwise. The Fairfax addendum lists a LOCAL district at 20 acres minimum and a STATEWIDE district at 200 acres minimum.
Can I fill out Form LU-2 with the Fairfax addendum online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the revalidation; you mail it to the Department of Tax Administration.
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