James City County provides for special valuation of real property tracts larger than 5 acres devoted to agricultural or horticultural uses and timberland tracts of 20 acres or more located in an Agricultural/Forestal District.
Owners of such property must file a Land Use Assessment Application (PDF) annually on forms provided by the Commissioner of the Revenue's Office certifying the continued qualifying use of the property. Applications must be filed prior to November 1 for valuation in the next succeeding year under this program.
Forming an Agricultural/Forestal District
Those interested in forming an Agricultural/Forestal District should contact the James City County Planning Department.