What is Land Use-Value Assessment?

Land use-value assessment is found in some form in all 50 states in the United States, suggesting support for the preservation of this land and for the reduction of tax burden on owners of land used in producing food, fiber, and timber. In 1974, Virginia passed legislation to enable localities to provided tax relief to land owners in order to preserve agricultural, horticulture, forestry and/or open space lands with the explicit purpose that the public would benefit from its preservation.

Agriculture

Horticulture

Forestry

Open Space

Recent Updates

Virginia’s Tax Year 2025 State Land Evaluation Advisory Council (SLEAC) adopted land use-values for agriculture, horticulture, forest, and open space are now published.

About SLEAC

The Code of Virginia (Section 58.1-3239) established the State Land Evaluation Advisory Council (SLEAC) with the mandate to determine and publish use-value estimates of eligible land for each jurisdiction participating in the use-value taxation program. The council is composed of the:

Tax Commissioner;
Dean of the College of Agriculture and Life Sciences of Virginia Polytechnic Institute and State University;
Commissioner of Agriculture and Consumer Services
State Forester; and
Director of the Department of Conservation and Recreation.