Smyth County board amends Chapter 23 to remove open‑space and forest land‑use allowances

The Smyth County Board of Supervisors voted to amend Chapter 23 of the county finance and taxation code to remove open‑space and forest land‑use allowances from the land‑use tax/rebate program.

Staff explained the change is time‑sensitive: "In order to do it effective January 1, the action needs to happen before the end of June in this fiscal year," staff said, and recommended holding the public hearing and, if warranted by discussion, waiving further hearing rules to act that night. The chair opened the hearing and noted no members of the public had signed up to speak.

Board members debated whether waiving the formal hearing rules would create an appearance of rushing the change; supporters said the timing is required to meet the statutory effective date. After discussion the board voted to waive the formal public‑hearing rules and proceeded to a motion to adopt the amendment. The transcript records the final tally as 6–1 in favor.

The ordinance amendment affects the county's land‑use tax allowances for parcels classified as open space or forest land. Staff advised the change would alter how certain parcels are assessed and how land‑use rebates are calculated; members asked staff to follow up with communications for affected landowners. The board closed the public hearing and approved the amendment the same evening.