Virginia's Use Value Assessment Program

Use Value Estimates

This page contains links to Virginia use value estimates officially sanctioned by the members of SLEAC for tax years 2001 through 2008.   Links to each year's estimates are generally made available during the month of October each year.

Section 58.1-3229 of the 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 SLEAC estimates verbatim.  Under certain circumstances, adjustments to the SLEAC estimates may be necessary to accurately reflect local conditions that affect the use values of eligible land parcels.  More information on how these values were calculated can be found in the Procedures section.

Estimates by Tax Year

• TY 2008
• TY 2007
• TY 2006
• TY 2005
• TY 2004
• TY 2003
• TY 2002
• TY 2001

Tax Year 2008 Use Value Estimates

• Brochure of Estimated Use Values by jurisdiction (includes Tables 2, 3, and 5)
• Table 1a. Estimated Use Values of Agricultural Land (listed by jurisdiction)
• Table 1b. Estimated Use Values of Land in Orchard Use (listed by jurisdiction)
• Table 2. The Composite Farm and Average Net Returns
• Table 3. Worksheet for Estimating the Use Value of Agricultural Land
• Table 4: Input Costs, Revenues, and Net Income (Loss) for Apple Production
• Table 5. Worksheet for Estimating the Use Value of Orchard Land

Forestry Values

Open Space Values

Tax Year 2007 Use Value Estimates

• Brochure of Estimated Use Values by jurisdiction (includes Tables 2, 3, and 5)
• Table 1a. Estimated Use Values of Agricultural Land (listed by jurisdiction)
• Table 1b. Estimated Use Values of Land in Orchard Use (listed by jurisdiction)
• Table 2. The Composite Farm and Average Net Returns
• Table 3. Worksheet for Estimating the Use Value of Agricultural Land
• Table 4: Input Costs, Revenues, and Net Income (Loss) for Apple Production
• Table 5. Worksheet for Estimating the Use Value of Orchard Land

Forestry Values

Open Space Values

Tax Year 2006 Use Value Estimates

• Brochure of Estimated Use Values by jurisdiction (includes Tables 2, 3, and 5)
• Table 1a. Estimated Use Values of Agricultural Land (listed by jurisdiction)
• Table 1b. Estimated Use Values of Land in Orchard Use (listed by jurisdiction)
• Table 2. The Composite Farm and Average Net Returns
• Table 3. Worksheet for Estimating the Use Value of Agricultural Land
• Table 4: Input Costs, Revenues, and Net Income (Loss) for Apple Production
• Table 5. Worksheet for Estimating the Use Value of Orchard Land

Forestry Values

Open Space Values

Tax Year 2005 Use Value Estimates

• Table 1a. Estimated Use Values of Agriculural Land by Jurisdiction
• Table 1b. Estimated Use Values of Land in Orchard Use by Jurisdiction
• Table 1c. Estimated Use Values of Tobacco Quota by Jurisdiction
• Table 2. The Composite Farm and Average Net Returns (by county)
• Table 3. Worksheet for Estimating the Use Value of Agricultural Land (by county)
• Table 4. Input Costs, Revenues, and Net Income (Loss) for Apple Production
• Table 5. Worksheet for Estimating the Use Value of Orchard Land (by county)

Forestry Values

Open Space Values

Tax Year 2004 Use Value Estimates

• Table 1a. Estimated Use Values of Agriculural Land by Jurisdiction
• Table 1b. Estimated Use Values of Land in Orchard Use by Jurisdiction
• Table 1c. Estimated Use Values of Tobacco Quota by Jurisdiction
• Table 2. The Composite Farm and Average Net Returns (by county)
• Table 3. Worksheet for Estimating the Use Value of Agricultural Land (by county)
• Table 4. Input Costs, Revenues, and Net Income (Loss) for Apple Production
• Table 5. Worksheet for Estimating the Use Value of Orchard Land (by county)

Forestry Values

Tax Year 2003 Use Value Estimates

• Table 1a. Estimated Use Values of Agriculural Land by Jurisdiction
• Table 1b. Estimated Use Values of Land in Orchard Use by Jurisdiction
• Table 1c. Estimated Use Values of Tobacco Quota by Jurisdiction
• Table 2. The Composite Farm and Average Net Returns (by county)
• Table 3. Worksheet for Estimating the Use Value of Agricultural Land (by county)
• Table 4. Input Costs, Revenues, and Net Income (Loss) for Apple Production
• Table 5. Worksheet for Estimating the Use Value of Orchard Land (by county)

Forestry Values

Open Space Values - Page 1

Open Space Values - Page 2

Tax Year 2002 Use Value Estimates

• Table 1a. Estimated Use Values of Agriculural Land by Jurisdiction
• Table 1b. Estimated Use Values of Land in Orchard Use by Jurisdiction
• Table 1c. Estimated Use Values of Tobacco Quota by Jurisdiction
• Table 2. The Composite Farm and Average Net Returns (by county)
• Table 3. Worksheet for Estimating the Use Value of Agricultural Land (by county)
• Table 4. Input Costs, Revenues, and Net Income (Loss) for Apple Production
• Table 5. Worksheet for Estimating the Use Value of Orchard Land (by county)

Forestry Values

Tax Year 2001 Use Value Estimates

• Table 1a. Estimated Use Values of Agriculural Land by Jurisdiction
• Table 1b. Estimated Use Values of Land in Orchard Use by Jurisdiction
• Table 1c. Estimated Use Values of Tobacco Quota by Jurisdiction
• Table 2. The Composite Farm and Average Net Returns (by county)
• Table 3. Worksheet for Estimating the Use Value of Agricultural Land (by county)
• Table 4. Input Costs, Revenues, and Net Income (Loss) for Apple Production
• Table 5. Worksheet for Estimating the Use Value of Orchard Land (by county)