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.
What is Virginia's Use-Value Assessment Program?
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. In 1973, the State Land Evaluation and Advisory Council (SLEAC) was created (Section 58.1-3239 of the Code of Virginia) with the mandate to determine and publish use-value estimates of eligible land for each jurisdiction participating in the use-value assessment program. For more about Virginia's Use-Value Program, click here.
The Council developed a manual to bring together background and related information needed by local officials involved in or considering a use-value assessment program. To access the latest SLEAC Manual click here. In Part 5 of the SLEAC Manual there is an application form. To access that Application Form click here.
Use-Value Program Participant Map/List
Click here to view a map and list of participating use-value jurisdictions.