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Board narrows land‑use rollback relief to properties rezoned for data centers or light advanced manufacturing
Summary
The Board approved a countywide ordinance amendment that limits deferral of land‑use rollback taxes to properties whose rezoning narrows permitted uses to data centers or light advanced manufacturing; rollback remains due when construction begins.
Powhatan County supervisors on May 19, 2025 adopted a countywide ordinance amendment that narrows when land‑use rollback taxes may be deferred for properties leaving land‑use assessment.
Staff explained the amendment limits extended deferral to properties that are rezoned with proffers or conditions restricting future uses to qualifying categories, specifically data centers and light advanced manufacturing. Under the change, a rollback tax would still be due when a qualifying development proceeds — for example upon issuance of a building permit or the start of construction — but the county will hold the rollback until that time rather than collecting immediately on rezoning.
During the public hearing, a resident asked whether a property owner who rezoned for a data center would avoid paying rollback taxes; staff clarified that rollback is not eliminated but postponed until the property has a qualifying change in use and construction commences. The board voted to adopt Ordinance O‑2025‑16.
Staff said the policy is designed to make specific industrial uses eligible for timing relief while excluding other changes from the deferral mechanism. The board recorded an aye vote and the ordinance passed.
