Land Use Program

In 1971, the Virginia General Assembly enacted a law permitting localities to adopt a program of special assessments for agriculture, horticultural, forest and open space lands (Section 58.1-3299 through 58.1-3244 of the Code of Virginia). In 1979, The Board of Supervisors chose to adopt the ordinance based on State Law to conserve acreage that may otherwise be developed.

The purpose of the program is stated as: to encourage the proper use of such real estate in order to assure a readily available source of agricultural, horticultural and forest products and of open spaces; conserve natural resources to prevent erosion and protect adequate and safe water supplies; to preserve scenic natural beauty; to promote proper land-use planning and orderly development of real estate.

When your land qualifies for Land Use Taxation, the parcel receives a lower assessment than the fair market assessment. The difference in tax dollars is not a total abatement, but rather a deferment. Taxpayers owning real estate that meet the qualifications may enter the program under one or more of the following categories: Agricultural Use, Horticultural Use, Forestal Use or Open Space Use.

You can read the manual for the State Land Evaluation Advisory Council (SLEAC) here: https://aaec.vt.edu/content/dam/aaec_vt_edu/extension/use-value/sleac-manuals/SLEAC%20Manual-2020.pdf