The purpose of this site is to provide information to those interested in use-value assessment in Virginia.
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.
Starting in 2003, SLEAC began conducting a survey every ten years among all commissioners of revenues and relevant constitutional officers in every locality to study the procedures and implementation used for the land use-value assessment program.
The 2022 LUVA Program Survey Results are now available through Virginia Cooperative Extension’s Publications and Resources.