Welcome to the home page for Virginia's Use Value Assessment Program. The purpose of this site is to provide information to those interested in use value assessment in Virginia.

Virginia law allows eligible land in agricultural, horticultural, forest or open space to be taxed upon the land's value in use (use value) as opposed to the market value. The State Land Evaluation and Advisory Council (SLEAC) was created in 1973 with the mandate to estimate the use value of eligible land for each jurisdiction participating in the use-value taxation program. The SLEAC contracts annually with the Department of Agricultural and Applied Economics at Virginia Tech to develop an objective methodology for estimating the use value of land in agricultural and horticultural uses, with the Virginia Department of Forestry for the use value of land in forestry, and with the Department of Conservation and Recreation for the use value of land in open space. A Technical Advisory Committee (TAC), comprised of professionals familiar with Virginia agriculture, was established in 1998 to provided guidance on the technical aspects of developing an appropriate methodology for the estimation of use values for agricultural and horticultural uses. Section 58.1-3239 of Code of Virginia requires each participating jurisdictions' assessment office to consider the SLEAC estimates when assessing the use value of eligible land. However, the local assessing office is not required to use the estimates.

To view the state application click here, this document is for informational purposes only.  Please check with a local government agency to verify specific applications, eligibility, and reporting requirements. 

Click here to view a map and list of participating use-value jurisdictions.

What's New?

Revised SLEAC Manual (May, 2013) is avaliable (Last update: Section 58.1-3237)

Estimates TY2013

Agricultural and Horticultural Estimates
        TY2013 Estimated Use Values of Agricultural Land
        TY2013 Estimated Use Values of Land in Orchard Use
        TY2013 Estimated  Rental Rate Values of Agricutural Land                         

Forestry Estimates
        TY2013 Estimated Use Values for Forest

Open Space Estimates
        TY2013 Estimated Use Values for Open Space

Frequently Asked Questions (FAQs)

Click here FAQs or on the FAQ button on the left and you will be directed to sixty questions with answers that pertain to Virginia's Use Value Taxation Program!

If you have a question about the Use Value Assessment Program, please enter it into our question bank. To do so, click on this link: FAQs Bank . To recieve an answer to your question, please provide your email address.

Publication:

Agricultural Use-Value Property Tax Assesment: Estimation and Policy Issues. Anderson, John E. (2012)

Abstract:
This paper provides an overview of the theory and methods used to implement use-value property tax assessment for agricultural land in the United States. After a critical review of the methods used by various states in their application of use-value statutes for agricultural land, the paper examines several policy issues related to the estimation and application of use-value assessment methods. Five state case studies are included, providing an overview of methods used in use-value assessment, and suggestions are provided regarding several ways in which use-value assessment methods need to be improved.