Real property tax; special assessment on basis of use, notice requirements.

This legislation updates the administrative requirements for local governments in Virginia when managing special property tax assessments based on land use, such as agricultural or open-space designations. Specifically, it mandates that counties and cities provide clearer, timely written notice to property owners if their land no longer qualifies for these favorable tax rates or if there are changes to their assessment status. By ensuring transparency in how tax-use values are determined and communicated, the bill aims to protect homeowners and farmers from unexpected tax spikes caused by bureaucratic oversights. For Arlington residents, this provides greater predictability regarding land-use taxation and ensures that any potential loss of tax-advantaged status is processed with improved due process, helping property owners better manage their financial planning and tax obligations.