Credit: USDA

Farmer sprays tomato plants for insercts at this Virginia farm.
Credit: USDA

This page contains links to publications and presentations related to use value assessment in Virginia. Publications are ordered by their date of publication/update (most current is first). 

SLEAC Manual

  • Manual provides background information for local officials involved in or considering a use-value assessment program.
  • State Land Evaluation Advisory Council (May, 2013) - Updated September 13, 2017

Methods and Procedures: Determining the Use Value of Agricultural and Horticultural Land in Virginia Revised November 2014

  • Lex Bruce and Gordon Groover (November 2014)

Use Value Assessment Estimates and the 2012 Agricultural Census: Jurisdictional Changes in Harvested and Composite Farm Acreage from the 2007 and 2012 Census

  • Document shows changes in the number of farms, harvested crop acreage, and composite farm acreage (calculated) reported by the 2007 and 2012 Agricultural Census for jurisdictions (counties/cities) participating in the use-value taxation program.
  • Lex Bruce and Gordon Groover (June, 2014)

Frequently Asked Questions (FAQs) about Virginia's Use Value Program (Revised)

  • Frances S. Dowd, Franklin A. Bruce, Jr,, and Gordon E. Groover (in press)

Agricultural Use-Value Property Tax Assessment: Estimation and Policy Issues

  • John E. Anderson (Winter 2012), Uiversity of Nebraska at Lincoln - Department of Economics, Public Financial Publications, Inc.

Methods and Procedures: Determining the Use Value of Agricultural and Horticultural Land in Virginia Revised November 2010

  • Lex Bruce and Gordon Groover (June 2011)

TY2010 Use-Value Estimates and Rental Rates Compared

  • Lex Bruce and Gordon Groover (September 2009)

TY2010 (DY2008) Cropland & Pastureland Rental Rates Based on Capitalized NASS Rental Rates (May 28, 2009 Informational Letter)

  • Gordon Groover (May 2009)

Why Use-value Estimates Can Differ Between Counties

  • Lex Bruce and Gordon Groover (May 2008)

Horizons - Use-Value Taxation in Virginia : A Brief Description

  • Monica Licher and Gordon Groover (January/February 2006)

REAP Publication: Results of the 2003 Agricultural and Horticultural Use-Value Taxation Program Survey

  • Gordon Groover, Robert Drumheller,Beth Anne Pelletier, and Jesse Richardson (August 2004)

Measuring the Impact of Use-Value Taxation for Northampton County, Virginia

  • Robert Drumheller, Beth Anne Pelletier, and Gordon Groover (March 2004)

Forage Management

  • Ed Rayburn (January 2002) Extension Service, West Virginia University

How Use-Value Assessment Affects Real Property Tax Rates and Liabilities in Virginia

  • Edward Van Eenoo and R. David Lamie (2001)

A Citizen's Guide to the Use Value Taxation Program in Virginia

  • A useful guide which describes how use value differs from fair market values, the role of government land officials, the role of SLEAC, and background on how estimated use value of agricultural land in Virginia is calculated.
  • David Lamie and Gordon Groover (November 2000) HTML

Does Use Value Taxation Hold Potential to Lower Farmers' Property Tax Bills?

  • Discusses whether an individual farm landowner should expect a lower property tax bill as the result of use value assessment in Virginia.
  • David Lamie (October 2000) HTML

 

Virginia Association of Assessing Officer's Educational Seminars and Annual Meetings

2017

VAAO Educational Seminar (July 12-14, 2017)

Land Use Session
Agritourism - Fiscal Impact (M. Walker)
Commisioner's Standards for Classification of Agricutural or Horticultural Use (K. Schmidt)
Forestry Land Use (T. Groh)
Soils/Land Class (G. Groover)

2016

VAAO Educational Seminar (July 2016)

Virginia's Use-value Assessment Program (Rockingham)

Gordon Groover
Extension Economist Farm Management
Virginia Tech

2015

VAAO Educational Seminar (July 15-17, 2015)

Land Use Session
Agritourism (T.Miller)
Agritourism Rockingham Resolution 
Defining Agritourism in Virginia (G.Ferreira)
Commisioners's Standards for Classification of Agricutural or Horticultural Use (K. Schmidt)

2014

VAAO Educational Seminar (July 16-18, 2014)

Land Use Session
Forestry Overview and Update (D.Cumbia)
Commisioner's Standards for Classification of Agricultural/Horticultural Use (K.Schmidt)
Census Update and 10 Questions for Land Use (G.Groover)

2013  
2012

VAAO Educational Seminar (July 11-13, 2014)

Land Use Session
Use-Value Program: Income and Rental Rate Approaches

Gordon Groover
Extension Economist Farm Management
Virginia Tech

Use-Value Survey Summary (updated)

Frances Dowd
Research Assistant, Use-Value Program
Virginia Tech

2011

VAAO Conference (Oct. 5-7, 2011)

Use-Value Program: Income and Rental Rate Approaches

Lex Bruce
Senor Project Associate, Use-Value Program
Virginia Tech

VAAO Educational Seminar (July 13-15, 2011)

Land Use Session
Conservation Easements: Fiscal Impacts to Localities in the Middle Peninsula

Jackie Rickards
Regional Projects Planner II
Middle Peninsula Planning District Commission

Recent Changes to the Virginia Agricultural and Forestal District Act

Kevin Schmidt
Coordinator, Office of Farmland Preservation
Virginia Department of Agricultre and Consumer Services

Agricultural and Horticultural Update: Changes and Options

Gordon Groover
Extension Economist Farm Management
Virginia Tech

2010  
2009

VAAO Annual Meeting (Sept. 28, 2009)

Commissioners of Revenue Annual Meeting (Wintergreen, VA)

Gordon Groover
Extension Economist Farm Management
Virginia Tech

VAAO Educational Seminar (July 9, 2009)

Assessor's Siminar: Virginia's Use-Value Taxation Program

Gordon Groover
Extension Economist Farm Management
Virginia Tech 

 

 

Regional Presentations

Buckingham

Buckingham Board of Supervisors and Planning Commission: Educational Session September 2017

February 6, 2012 - Buckingham Extension Office
Virginia's Use-Value Taxation Program

Gordon Groover
Extension Economist Farm Management
Virginia Tech

Eastern Shore

March 2016 - Virginia's Use-value Assessment Program (Northampton)

Gordon Groover
Extension Economist Farm Management
Virginia Tech

Essex County

February 10, 2015 - Essex County Board of Supervisors 

The Use-value Estimation Process

Gordon Groover
Extension Economist Farm Management
Virginia Tech

Fluvanna

August 2016 - Fluvanna Board of Supervisors Work Session

Virginia's Use-value Assessment Program (Fluvanna)

Gordon Groover
Extension Economist Farm Management
Virginia Tech

Patrick County

March 26, 2009 - Patrick County Townhall Meeting

Patrick County: Virginia's Use-Value Taxation Program

Gordon Groover
Extension Economist Farm Management
Virginia Tech

Rapahannock River Basin

September 2016 - Rappahanock River Basin Commision

Virginia's Use-value Assessment Program

Gordon Groover
Extension Economist Farm Management
Virginia Tech

Roanoke

January 2017- Virginia's Use-value Assessment Program (Roanoke County)

Gordon Groover
Extension Economist Farm Management
Virginia Tech

Southeast Virginia

February 2016 - Southeast Virginia Field Crop Conference

Virginia's Use-value Assessment Program (Chesapeake)

Gordon Groover
Extension Economist Farm Management
Virginia Tech

 

Other Presentations

Department of Forestry Annual Inservice Training (June 28, 2011)

2011 Conservation Strategies for Forest Landowners Resources (Virginia Dept of Forestry)

Gordon Groover
Extension Economist Farm Management
Virginia Tech