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Smyth County board removes Open Space and Forest land‑use tax assessment allowance
Summary
The Smyth County Board of Supervisors voted 6–1 on June 18 to amend Chapter 23, eliminating the county allowance for Open Space and Forest land‑use tax assessments; Chair Charles E. Atkins cast the lone no vote. County staff said the change will take effect Jan. 1, 2027.
The Smyth County Board of Supervisors voted 6–1 on June 18 to amend Chapter 23 of the county code and remove the county allowance for Open Space and Forest land‑use tax assessments. Royal Oak District Supervisor Courtney Widener moved approval; the motion passed with Chair Charles E. Atkins voting no.
County Administrator Shawn Utt told the board staff and elected officials had discussed several options for how the county treats open‑space and forestal land in its tax code and that, if adopted by the end of June, the amendments would take effect Jan. 1, 2027. Commissioner of Revenue Bradley Powers said many residents had visited his office seeking information about parcels that border national forests and had asked about the implications of the proposed change.
Widener framed the amendment as balancing support for local farmers while keeping the county budget fiscally stable. Chair Atkins said he was concerned by the limited citizen feedback received before the vote. No members of the public spoke during the hearing.
The board waived the rules on public hearings to consider the amendment the same evening and then adopted the change. The action appeared on the meeting agenda as “Amendments to Chapter 23, Finance & Taxation.”
The amendment was adopted by the board on June 18 and, per the timeline discussed in the meeting, is intended to be effective Jan. 1, 2027. Any implementation steps or administrative guidance for affected property owners were not specified during the meeting.
