Land Use & Zoning

In Virginia, a 'use value assessment' under the Land Use Assessment program applies to land used for:

AIndustrial warehouses
BAgricultural, horticultural, forest, or open-space uses✓ Correct
CRental housing
DCommercial retail

Explanation

Virginia Code § 58.1-3230 allows qualifying agricultural, horticultural, forest, and open-space land to be assessed and taxed at its use value rather than full fair market value.

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