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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.

SLEAC Manual
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 vt logo to view a map and list of participating use-value jurisdictions.

What's New?

Current Estimates:

Brochures (by jurisdiction - include individual estimates)
TY2016 Brochures

Agricultural and Horticultural Etimates
TY2016 Estimated Use Values Agri and Hort (All Reports)
TY2016 Table 1a Use Values Agricultural Land
TY2016 Table 1b Use Values Apple and Tree Fruit Land

Forest Estimates
TY2016 Estimated Use Values for Forest
Open Space Estimates           
TY2016 Estimated Use Values for Open Space


Why three piedmont county's use-value estimates differ
Why does Goochland have higher estimates than Spotsylvania and Orange counties?


Virginia Association of Assessing Officers (VAAO) Educational Seminar July 2015

Land Use Session
Agritourism Presentation (T. Miller)
Agritourism Rockingham Resolution
Defining Agritourism in Virginia (G. Ferreira)
Commissioner's Standards for Classification of Agri or Hort Use (K. Schmidt)
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Department of Agricultural and Applied Economics, Virginia Tech. For problems or questions regarding this website contact Lex Bruce. Last updated November 13, 2015.