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Board of Supervisors Meeting - Mar 24 2026 Minutes
Tuesday, March 24, 2026 at 5:30 PM
220 Judicial Pl. Heathsville, VA 22473
1. Opening of Meeting 5:30P.M.
A. Call to Order
The special meeting was convened by Chairman Brann and held at the Northumberland Courthouse located at 220 Judicial Place, Heathsville, VA 22473.
2. County Administrator Items
A. Land Use Discussion
Commissioner of Revenue Todd Thomas provided the Board with documents related to the land use program in Northumberland. The documents discussed can be accessed in the attachments. Mr. Thomas presented the current land use figures for Northumberland, Westmoreland, Lancaster, and Richmond counties, stating that Northumberland and Westmoreland have always aligned at $800 per acre for agricultural, open space and horticulture and $500 per acre for forestry. Northumberland Current Figures.pdf
Mr. Thomas referenced the 2026 Forest Land Use Values chart and discussed the amount of dollars per acre of land based on the site productivity across different counties. 2026 Forest Land Use Values.pdf
Mr. Thomas referenced the State Land Evaluation Advisory Council 2026 Suggested Dollar-Per-Acre Assessment Range for Qualifying Open Space Land Under the Use Value Tax Assessment Program. He explained that these are golf courses and we don't have many in the County, so it wouldn't make a big impact on taxes. Northumberland County is listed at 700-1,200 per acre. State Land Evaluation Advisory Council 2026 Suggested Dollar per acre.pdf
The next chart referenced was estimated use values of agricultural land by jurisdiction and there are some differences, however Mr. Thomas questions some of these differences when looking at the entire state of Virginia. Northumberland's average cropland without risk is $3,270 and with risk (flooding) is $3,110.Estimated use values of agricultural land.pdf
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Lastly, Mr. Thomas presented the estimated cropland and pastureland use values based on the capitalized cash rental rate method for the tax year 2026. Northumberland's value for an acre of cropland is $1,300.Estimated Cropland and Pastureland Use Values.pdf
Mr. Thomas concluded his presentation by stating that he doesn't see much change in forestry, but if the Board does consider changes in farmland, he does not recommend they change it a lot. Mr. Thomas stated that farmers are facing a lot of uncertainty with costs and the farmer population has decreased tremendously in the County. He recommends that the Board support the farmers that are left in the County. He went on to address questions that were posed to him before the meeting:
Q: How many acres of land are currently enrolled in the land use program in the County through 2025?
A: 57,337.0244 acres
Q: When was the last time the land use values were adjusted?
A: They have never been adjusted since they were set at $800 and $500. Q: How many property owners are granted land use values for agricultural property?
A: 674
Q: How many parcels are active participants of land use rates for
agricultural property?
A: 936
Q: What is the total acreage of agriculture crop land use affected property? A: 22,650 acres
Q: How many property owners are granted land use values for forestry property?
A: 626
Q: How many parcels are active participants of land use rates for forestry property?
A: 931
Q: What is the total acreage of forestry land use affected property? A: 18,161 acres
Q: How many property owners are granted land use rate for horticulture property?
A: 1
Q: How many parcels are active participants of land use rates for
horticulture property?
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A: 1
Q: What is the total acreage of horticulture land use affected property? A: 6 acres
Q: How many property owners are granted land use rate for open space property?
A: 5
Q: How many parcels are active participants of land use rates for open space property?
A: 5
Q: What is the total acreage of open space land use affected property? A: 180.7050 acres
Q: Are any of the participants that have applied for land use rates non-Northumberland residents/owners? If so, what is the affected acreage and type?
A: 385 total
A: Agriculture: 7,791.8495 acres
A: Forestry: 14,484.9058 acres
Q: Since SLEAC annually suggests new rates, should Northumberland
consider automatic annual modifications to land use rate values?
A: If any change is made, the County would suggest they be made every 6 years. Commissioner Thomas does not recommend any changes at this
time.
Q: Should the land use ordinance be changed to reflect automatic
adjustment of use rates based on the re-appraisal percentage of increase or decrease every 6 years?
A: It's not in the code.
Q: What is the projected amount of decrease of tax income to the County due to the land use benefits of the land use ordinance for property owners? A: In 2025, $1,193,158.56. In 2024, $1,078,841.32
Q: As Commissioner of Revenue, do you feel that is an A-1 tract is used for another application vs. crop production or Forestry, do you feel that land use rates should still apply? What about the roll back tax issues due to changes in use?
A: As long as the acreage is sufficient. The taxpayer has 60 days to notify the County of any change in the use of the property. A lot of the time, individuals will sell so the County has a process where they do an acreage report at the end of the year, so they can see if they sold a piece off their acreage and do a partial roll back as long as they still have enough acreage Page 3 of 8
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to stay in land use.
Q: Pursuant to Va code § 58.1-3242.1, "Forest Sustainability Fund", a reimbursement to the County may be made if filed for by November 30th each year. Is this program being utilized and if so, what reimbursements have been received from the State of Virginia Forestry Department to Northumberland County?
A: The Commissioner has applied for two grants and has received $15,739 and $2,530 has been spent on the project performed at the Hampton Hall bridge. Mr. Thomas mentioned that he has $13,209 balance that the Board needs to decide what they want to use those funds for.
Q: Based on the 2025 re-assessment, what is the total value within the County of all parcels and is this the basis value for tax rate calculation? A: There was no re-assessment for 2025 and the Commissioner does not have the 2026 figures yet, however they will be finalized soon.
Q: What is the current 2026 average property value of the 19,032 parcels within Northumberland?
A: $268,663
Q: What percentage of land use assessment value is included within the assessment computations to determine the total new assessment for the entire county?
A: the fair market value minus the deferred amount of taxes
Q: Is the "rule of thumb" value of 1 cent per $100 property value still yielding around $280,000 tax revenue accurate? If not, what is the current value for 2026?
A: Currently yes, but when the new tax rate is set it is possible to change quite a bit. He believes the rate should be a lot lower due to the high re-assessment rate.
Q: Pursuant to the County code § 132-23. Use Value and Fair Market Value. The use value and fair market value of any qualifying property shall be placed on the land book before delivery to the Treasurer per the
Ordinance? If so, why are not both the use value and fair market values not shown on participating properties?
A: The Treasurer receives it electronically; the Commissioner gets a totals page which includes the land use. The land book is recording the Clerk's office and the Commissioner's office.
Q: Is the information on the website?
A: It used to be, but now it's converted in their concise program which is accessible on the website.
Q: Within the land records section, "land segments" section, there are frequently a series of numbers after the initial segment description. Is there Page 4 of 8
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a publicly available chart indicating the criteria as to what this indicates? A: There is a chart available to public.
Supervisor Fisher thanked Mr. Thomas for his presentation.
Chairman Brann opened the opportunity for public comments.
Mr. Jim Penney stated that he relocated here 10 years ago after retirement and believes the issue of land use needs to be addressed and reconsidered as it has not been adjusted since its inception. Mr. Penney stated that change is inevitable and urged the Board to consider their options. He closed, stating "elections do have consequences."
Mr. George Wright would like to see the methodology used during the recent tax assessment because the assessed values are way over the appraised values. Mr. Wyatt Garland stated that land use properties cost little to no cost to the County, yet getting rid of the land use program is up for consideration. He stated that this will force farmers to have to sell their properties which would likely lead to the land being converted to residential development or solar farms, costing the County more money and resources.
Mr. Mike Bryant stated that a lot of the farmland has been passed through generations and it's not about taxing it, it's about trying to keep it. He's got two more generations coming behind him and the County needs to think about the future generations to come. He believes the farmers in Northumberland are some of the best stewards of the land and the Board should needs to figure out how to keep revenue in the County.
Mr. Maurice Johnson stated the County is in a trade deficit with other counties. He doesn't want to cause the farmers to not be able to function, but he doesn't want to indemnify them against tax increase because everyone else has them. He suggested the Board adjust to the recommended values.
Mr. David Fisher stated that he as a farmer doesn't look like a millionaire but they all sure farm like one when you look at the costs of equipment and combines. Mr. Fisher stated if changes are made, farmers won't be able to afford to farm it or pay taxes on it, so it'll end up as solar panels or development which affects the community, we grew up in.
Mr. Lake Cowart stated if the land was taxed at the full rate, the County would lose a lot of it and it would be developed, causing more residents, more resources, and the need for more services from the County causing the rates to go up even more. Mr. Michael Downing believes raising the rates would be detrimental to the farmers and he doesn't want to have to sell his property. If others would like to turn the County into a retirement community or a vacation home place, then maybe the people coming from out of town should pay more tax on their homes.
Mr. Mike McKenney stated that many years ago, decisions were made to try and protect the rural character of the County and to ensure that the traditional industries (farming, fishing, and forestry) would be able to sustain themselves and Page 5 of 8
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support the residents in the County. Maybe the financial benefits don't look equal, but what do each of us benefit from? Mr. McKenney stated that we all benefit from living in this beautiful community. He believes if we allow additional development here because people can no longer sustain our historic family farms, there will be additional pressure placed on the waterways which the values this property has is so dependent. Mr. McKenney stated that being here is the greatest blessing of his life outside his wife and family, and money cannot be all that drives us as a community.
Mr. Josh Bryant, 31, farms with his dad and believes there is no place like home as he has been able to travel across the world thanks to his education. He stated that commercial applications and fertilizer are not getting cheaper. There's a lot of things farmers put in per acre that a lot of people do not see, and everyone has to eat. Mr. Bryant said the food doesn't just show up at the grocery store. He explained that he doesn't have his own land yet, but that is a dream of his, and it's unfortunate that he doesn't foresee this happening any time soon due to the cost of living and if they do away with the land use program.
Chairman Brann stated that he doesn't believe anyone on this Board is going to vote to do away with the land use program. He explained they may have to consider some adjustments, but that's going to be done through the
Commissioner of Revenue to make sure whatever they do is right.
Mr. Jeff Hinton asked how this topic arose.
Chairman Brann stated that a previous Board member had brought it up and asked that the Board look into it. He explained if an issue is brought up, the Board owes it to the citizens to look into it and have discussions.
Supervisor Harris stated that 75-80% of the people in this country do not get to live and see the beauty of what we have. He shared his concerns about taking away or adjusting land use because there's a lot of people barely above the poverty rate and the only thing that they have is their land given to them. Supervisor Harris does not want to see their land taken away from them.
Mr. Mason Brent stated that we people from Northumberland don't end on idle threats.
**Chairman Brann requested a 5-minute recess.
3. Items Related to Closed Meeting
A. Convene into Closed Meeting
Motion to Action: A. Convene into Closed Meeting: convene into closed meeting as permitted by Virginia Code Section 2.2-3711 (A)(1);1. Discussion, consideration, or interviews of prospective candidates for employment; assignment, appointment, promotion, performance, demotion, salaries, disciplining, or resignation of specific public officers, appointees, or employees of any public body; and evaluation of performance of departments or schools of public institutions of higher education where such evaluation Page 6 of 8
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will necessarily involve discussion of the performance of specific individuals. Any teacher shall be permitted to be present during a closed meeting in which there is a discussion or consideration of a disciplinary matter that involves the teacher and some student and the student involved in the matter is present, provided that the teacher makes a written request to be present to the presiding officer of the appropriate board. Nothing in this subdivision, however, shall be construed to authorize a closed meeting by a local governing body or an elected school board to discuss compensation matters that affect the membership of such body or board collectively.
Moved by: Keith Harris; seconded by: Chip Williams
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
B. Reconvene into Open Meeting
Motion to reconvene into open session.
Moved by: Keith Harris; seconded by: James Long
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
C. Certification of Closed Meeting
Motion that the Northumberland Board of Supervisors return to Public Meeting and certify by roll call vote that only public business matters lawfully exempted from open meeting requirements by the Virginia Freedom of Information Act, and as were identified in the motion convening the closed meeting were heard, discussed or considered during the closed meeting. The vote on the motion was passed by a roll call vote as follows:
Aye: Keith Harris, James M. Long, AC Fisher, Jr., James W. Brann, Charles H. Williams
Moved by: Keith Harris; seconded by: James Long
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
D. Action Taken From Closed Meeting, Finance Operations Specialist 1 Position
Motion to transfer Ms. Morgan Wilson to the Finance Operations Specialist 1 position with a starting salary of $56,500 effective April 1, 2026.
Moved by: Chip Williams; seconded by: Keith Harris
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
E. Action Taken From Closed Meeting, Finance Operations Specialist 2 Position
Motion to change Ms. Mary Dodson's title to Finance Operations Specialist 2 effective April 1, 2026.
Moved by: Chip Williams; seconded by: James Long
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
F. Supplemental Appropriation - County Administration Appropriation.pdf Page 7 of 8
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Motion to approve a supplemental appropriation for County Administration in the amount of $9,353.08. The break down is as follows:
Salaries 10-1201-1001 $5,568.24
FICA 10-1201-2001 $425.97
VRS 10-1201-2002 $717.19
VRS Group Life 10-1201-2003 $65.70
VRS HIC 10-1201-2004 $2.23
Short/Long Term Disability 10-1201-2006 $10.11
VRS Hybrid 10-1201-2007 $63.64
Training 10-1201-5504 $2,500.00
Moved by: Keith Harris
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
4. Closing of Meeting
A. Advertise FY27 School Budget Public Hearing - April 23, 2026
Motion to advertise the FY27 School Board budget public hearing to be held on April 23, 2026 at 7:00 p.m. that reflects a 2% salary increase for teachers and staff.
Moved by: Keith Harris; seconded by: James Long
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
B. Adjournment
Motion to adjourn.
Moved by: Al Fisher; seconded by: Chip Williams
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
Board Clerk - E. Luttrell Tadlock
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