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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 http://usevalue.agecon.vt.edu/.
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.
September 24, 2015