The State Land Evaluation Advisory Council (SLEAC) publishes the Standards for Classification (PDF) as required by the Code of Virginia Title 58.1-3236. The program is governed by Code of Virginia Title 58.1-3230 Et. Seq. and Chapter 848 of the Codified Ordinances of Loudoun County. These documents are available through the Office of the Commissioner of the Revenue. For an overview of production requirements, see the summary of the standards for classification.
It is the responsibility of the property owner to ensure that the property meets the qualifying criteria as outlined in the ordinances named above. The property owner is responsible for providing necessary documentation from tenants, lessees or anyone who uses the property in exchange for money, goods or services. Property will be removed from the program and rollback taxes may be assessed if the owner cannot provide all necessary documentation.
Every applicant should read and understand applicable sections of the Code of Virginia, Codified Ordinances of Loudoun County and the Standards for Classification (PDF). Staff from the Office of the Commissioner of the Revenue is available for assistance.