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Board adopts ordinance amending rollback-tax timing to apply when land use changes, not on rezoning
Summary
The board adopted an ordinance amending the county code to change when rollback taxes apply — from the time of rezoning to when the land’s actual use changes — to encourage rezoning for commercial and industrial development without immediate rollback penalties.
The Warren County Board of Supervisors voted to adopt an ordinance amending county code 160-23 and enacting section 160-23.1 to change the timing of “rollback” taxes tied to conversion of agricultural land.
A supervisor explained the change would delay imposition of rollback taxes until the land’s actual use changes rather than at the moment of rezoning, a move intended to encourage reclassification of agricultural parcels into commercial or industrial use by removing a near-term tax barrier for landowners seeking development. The speaker described the measure as intended to “facilitate the development of the property” and avoid owners leaving land idle to avoid taxes until years in advance of a use change.
The ordinance was adopted on a roll call vote with all five supervisors voting Aye.
The board did not specify an ordinance number beyond the cited code sections; staff indicated the change would be codified in county code as discussed and implemented by county tax and planning staff.
