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Smyth County board waives hearing rules, approves ending open‑space and forest land tax allowances

Smyth County Board of Supervisors · June 19, 2026
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Summary

After a brief public hearing with no speakers, the Smyth County Board voted 6–1 to amend Chapter 23 to remove special tax allowances for open‑space and forest land use, a change staff said must be enacted now to take effect Jan. 1.

The Smyth County Board voted 6–1 to amend Chapter 23 of the county code to remove allowances related to open‑space and forest land use, after the board waived formal public‑hearing rules so it could take action at the same meeting.

County staff had framed the item as a procedural public hearing and urged timely action because "In order to do it effective January 1, the action needs to happen before the end of June in this fiscal year," a staff member said. With no members of the public signed up to speak, the board debated whether waiving the formal hearing rules would appear to rush the change; one member said they preferred to give people more time to comment but ultimately supported proceeding.

Opponents on the board pressed for more public outreach and said landowners had complained about confusion around classifications and valuations, while staff said some owners had miscoded land uses and staff were fielding calls seeking clarification. The board chair then closed the hearing, put the ordinance to a vote and announced the motion carried 6–1. The board recorded the hearing as concluded and moved on to other business.