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Introduction PDF

Section 1 - Estimating the Use Value of Agricultural Land PDF

During September of each year, annual use-value estimates for the upcoming tax-year are voted on for acceptance by the State Land Evaluation Advisory Council (SLEAC)¹ the governing body of the use-value estimate program. The Council’s voting members include Virginia’s: Tax Commissioner, Commissioner of Agriculture, State Forester, Director of the Department of Conservation and Recreation, and the Dean of the College of Agriculture and Life Sciences at Virginia Tech. One month prior to the September meeting, use-value estimates are presented for public review. The September meeting allows for discussion, explanation, and comments regarding the estimates before a final vote. All the meetings are open to interested individuals to ask questions on values and methods.