AAEC-39P (AAEC-102P)

Authors as Published

Frances S. Dowd, Research Assistant, Agricultural and Applied Economics, Virginia Tech; Franklin A. Bruce Jr., Senior Project Associate, Use Value Program, Agricultural and Applied Economics, Virginia Tech; Gordon E. Groover, Extension Economist, Farm Management, Agricultural and Applied Economics, Virginia Tech

Frequently Asked Questions About Virginia's Use Value Assessment Program

This publication is available in PDF format only.

Virginia law allows for localities adopting a program of special assessments for agriculture, horticulture, forestry, and/or open space lands for their land to be taxed based on the value of the land in one of these four uses (use value) instead of its market value. This document provides answers to questions frequently asked by landowners, taxpayers, state and local governments, and nongovernmental agencies about how the use value assessment program is established by localities and administered. Detailed explanations and current use values can be found by accessing the website

Virginia Cooperative Extension materials are available for public use, reprint, or citation without further permission, provided the use includes credit to the author and to Virginia Cooperative Extension, Virginia Tech, and Virginia State University.

Issued in furtherance of Cooperative Extension work, Virginia Polytechnic Institute and State University, Virginia State University, and the U.S. Department of Agriculture cooperating. Edwin J. Jones, Director, Virginia Cooperative Extension, Virginia Tech, Blacksburg; M. Ray McKinnie, Administrator, 1890 Extension Program, Virginia State University, Petersburg.

Publication Date

September 24, 2015