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 Council developed a manual to bring together background information needed by local officials involved in or considering a use-value assessment program. To access the SLEAC Manual and Application Form click here
Click here to view a map and list of participating use-value jurisdictions.