A Citizens' Guide to The Use Value Taxation Program in Virginia

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 current farm crisis coupled with rapid growth at the rural-urban fringe has caused many to ask "How can we keep agricultural land in production?" Some are looking to their local governments' land use and taxation policy for solutions that might assist in answering this question. A local tax policy option that has been exercised widely in Virginia is use value taxation.