A synopsis of section 58.1 – 3229 of the Code of Virginia declares that “the preservation of real estate for agricultural, horticultural, forest and open space use is in the public interest and … the classification, special assessment and taxation of such property in a manner that promotes its preservation help foster long term public benefits.” Virginia law allows for eligible land in any of these categories to be taxed based upon the land's value in use (use value) as opposed to the land's market value. Section 58.1 – 3239 of the Code establishes the State Land Evaluation Advisory Council (SLEAC) and directs it to estimate the use value of eligible land for each jurisdiction participating in the land use 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. A Technical Advisory Committee (TAC), comprised of professionals familiar with Virginia agriculture, was established in 1998 to provide guidance on the technical aspects of developing an appropriate methodology. Individuals from the following organizations are represented on the TAC:

1. Virginia Department of Agriculture and Consumer Services.

2. Virginia Agricultural Statistics Service.

3. Virginia Department of Forestry.

4. Virginia Department of Conservation and Recreation.

5. Virginia Cooperative Extension.

6. Virginia Department of Taxation.

7. Department of Crop and Soil Environmental Sciences, Virginia Tech.

8. Department of Horticulture, Virginia Tech.

9. Department of Agricultural and Applied Economics, Virginia Tech.

The methodology for determining the use value of agricultural and horticultural land is described each year in a manual which represents the combined judgment of the TAC team and has been officially sanctioned by the SLEAC.

Procedures Manual

Tax Year 2008 Methods and Procedures

Tax Year 2007 Procedures Manual

Tax Year 2006 Procedures Manual

Tax Year 2005 Procedures Manual

Tax Year 2004 Procedures Manual

Tax Year 2003 Procedures Manual

Tax Year 2002 Procedures Manual

SLEAC Manual 2003