Property Ownership

The Virginia Land Use Assessment program allows qualifying agricultural, horticultural, forest, and open-space land to be taxed at:

AFull market value
BA lower 'use value' rather than market value, reducing the property tax burden✓ Correct
CZero if used for farming
DFederal assessment rates

Explanation

Virginia's Land Use Assessment Program (Code § 58.1-3230) allows qualifying land to be taxed on its use value (agricultural, forest, etc.) rather than full market value, providing significant tax savings for landowners.

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