Smyth County board removes open‑space and forestal land‑use allowances from tax code

The Smyth County Board of Supervisors approved an amendment to Chapter 23 of the county finance and taxation code that removes allowances for open‑space and forestal land‑use classifications from the county's tax rebate/taxation program. County staff summarized the proposal and said action was required before the end of the fiscal year for a Jan. 1 effective date.

County staff explained the change in brief comments to the board, saying the amendment would eliminate open‑space and forestal land use allowances currently included in the county ordinance and that statutory timing required the board to act to make the change effective January 1. The proposal drew no registered public speakers during the public‑comment period.

Board members debated whether to waive the formal reading and hearing rules to act that night. One supervisor said, “I don't like the appearance of it. It looks like we're trying to push something through,” while others argued the timing made action necessary. The motion to waive the rules passed 6–1.

After waiving the rules, the board moved to approve the ordinance amendment; the motion passed by a 6–1 vote. The board did not record any public testimony opposing or supporting the change in the meeting record.

Officials said the amendment will take effect January 1 if processed under the schedule staff outlined. The county did not provide an implementation schedule or additional administrative details during the meeting; staff indicated further procedural steps would follow the formal adoption.

The board then moved on to other business, including budget matters and utility rates.