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The purpose of this site is to provide information to those interested in use-value assessment in Virginia.

Valley

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.

Recent Updates

Virginia’s Tax Year 2023 State Land Evaluation Advisory Council (SLEAC) adopted land use-values for agriculture, horticulture, forest, and open space are now published.

 

 

Agriculture

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