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 describes methods and procedures used to calculate use values for agriculture and horticulture land based on an income and rental rate approach.

This book provides forms for many of the categories of expenses, receipts, labor, and financial summaries needed by most agricultural related businesses using cash accounting methods. Column headings are included for major items with some columns remaining blank for your own headings.

The purpose of this publication is to help farmland owners, farmers, and other interested citizens to better understand the use value taxation program in Virginia.

The power of attorney is a legal document by which one person (called the creator, grantor, or principal) appoints another person (called the attorney-in-fact) to make personal and/or financial decisions and perform certain acts on behalf of the principal.

This publication will present an overview of the rights of spouses in property upon divorce.

This publication strives to give some basic information on probate and the probate process. The authors hope that the knowledge contained in this publication will take some of the fear and uncertainty out of the probate process.

This publication gives a general overview of the use of trusts in estate planning.

A conservation easement is a legal agreement that a landowner makes to limit the type and amount of development on his/her property. This publication will also discuss how the donation of a conservation easement can be a valuable estate-planning tool.

Virginia consumers are increasingly interested in purchasing locally grown berries such as strawberries, blueberries, raspberries, and blackberries. This demand has piqued Virginia growers’ interest in berry crops as a potential specialty product. Nearly two-thirds of Virginia’s berry crop producers sell through direct markets such as pick-your-own operations, roadside stands, farmers markets, and Community Supported Agriculture (CSA) programs. Some producers are also interested in selling to alternative markets such as supermarkets. This publication assesses the potential demand for berry crops among supermarkets in Virginia and examines the requirements producers must adhere to in order to successfully sell to supermarkets.

The economic effects of the implementation of regulations on aquaculture farms in the United States, while of concern, are not well understood. A national survey was conducted of salmonid (trout and salmon) farms in 17 states of the United States to measure on‐farm regulatory costs and to identify which regulations were the most costly to this industry segment. The response rate was 63%, with a coverage rate of 94.5% of the U.S. production of salmonids. Results of this study show that the on‐farm regulatory cost burden is substantial and has negatively affected the U.S. salmonid industry's ability to respond to strong demand for U.S. farm‐raised salmonid products. Results also suggest that the regulatory system has contributed to the decline in the number of U.S. salmonid farms. While regulations will necessarily have some degree of cost to farms, the magnitude of the on‐farm regulatory cost burden on U.S. salmonid farms calls for concerted efforts to identify and implement innovative regulatory monitoring and compliance frameworks that reduce the on‐farm regulatory cost burden.

Grain and soybean production is a critical component of Virginia agriculture — the state’s No. 1 industry (VDACS 2013). Virginia’s farmers produced more than half a billion bushels of grain and soybeans over the span of 2006 to 2012 (USDA-NASS 2013b)1. The objectives of this publication are to characterize the market for grain production and storage in Virginia.

Agriculture is the largest industry in Virginia, with an economic impact of about $52 billion, and it provides over 357,000 jobs to Virginia’s residents (VDACS 2013). In addition, those value-added industries that depend on the farm products employ an additional 76,000 individuals, which generates another $34.6 billion in value-added revenue (VDACS 2013a). Despite the impact that the agriculture industry has on Virginia’s economy, there are several issues of concern.

This fact sheet is a product of the 2014 Spring Kohl Centre Experience. To find out more about this project team and related information, please go to the Kohl Centre at Virginia Tech’s website: www.kohlcentre.aaec.vt.edu.

This fact sheet is a product of the 2014 Spring Kohl Centre Experience. To find out more about this project team and related information, please go to the Kohl Centre at Virginia Tech’s website: www.kohlcentre.aaec.vt.edu.

This fact sheet is a product of the 2014 Fall Kohl Centre Experience. To find out more about this project team and related information, please go to the Kohl Centre at Virginia Tech’s website: www.kohlcentre.aaec.vt.edu.

Did you know that farmers who sell unprocessed foods to retail outlets typically receive just 11.6 cents of each dollar the consumer spends on food? The remaining amount is allocated to industry groups such as food processors, packaging and transportation, retail trade, food services, energy, finance and insurance, and legal services.

There are many factors to consider before you start a new farm enterprise. Labor issues are often underemphasized in the decision-making processes of beginning farmers. It is important to consider who you will hire, where you will find help, how you will manage your employees, and what legal matters are relevant to your farm.

The purpose of the Technical Assistance and Resource Directory is to help beginning farmers and ranchers in Virginia know what resources and resource professionals are available to them as they plan their new farm or ranch. The service and resource professionals featured throughout this directory are Coalition partners and are excellent points of contact for beginning farmers/ranchers and other service providers. The Virginia Beginning Farmer & Rancher Coalition Program is a state-wide and coalition-based Extension program housed in Virginia Tech’s Department of Agricultural and Extension Education.

This publication describes a set of associated budget spreadsheets that utilize a systematic means to assess the feasibility of growing specialty apple cultivars for sale to commercial hard cider producers.

There has recently been increased interest in the use of crop residues for different industrial uses in the US and the world. Corn residue is frequently cited as the most likely candidate for alternate industrial uses because of the large area of production and the relatively large amount of residue produced per acre. Among the potential alternate uses for corn stover, biofuel production has received the greatest attention.