Virginia’s working farms and forests provide essential benefits to our communities – from producing food and timber to protecting water quality and preserving rural landscapes. To help landowners continue these important activities, Virginia offers several tax relief programs that can significantly reduce property tax burdens. Landowners of qualifying agricultural or forest land may be able to apply for Use-Value Assessment or enroll their property in an Agricultural or Forestal District. Both programs help farm and forestland owners keep their land in production by lowering the property’s assessment for local real estate taxes.
The Code of Virginia authorizes localities to adopt districts designed to protect working farms and forestland. Agricultural and Forestal Districts (AFDs) are voluntary agreements between landowners and the locality to establish temporary rural conservation zones. In exchange for committing their land to its current agricultural and/or forestal use for a set term (typically 4 to 10 years), participating landowners may receive various benefits.
Localities are required by the Code of Virginia to provide the DOF State Forester and VDACS Commissioner with a copy of the ordinance for new agricultural and forestal districts, and any changes that are made to these districts.
Copies of these ordinances may be mailed or emailed to the following:
Office of Working Lands Preservation
Virginia Department of Forestry
900 Natural Resources Drive, Suite 800
Charlottesville, Virginia 22903
The Code of Virginia allows localities to assess land that meets certain eligibility requirements at its current use value and not at its fair market value when determining local property taxes. The four categories for use-value assessment are agricultural, horticultural, forestry and open space. Suggested tax rates for each of these categories are provided to localities by the State Land Evaluation and Advisory Council (SLEAC). For more information on the use value assessment program and SLEAC, visit Virginia’s Land Use-Value Assessment Program.
Additional Resources
| Image | Title | ID | Description | Content Type | View | hf:tax:document-category | hf:tax:Media |
|---|---|---|---|---|---|---|---|
 | Tax Tips for Forest Landowners for the 2021 Tax Year | FS-1188 | This USDA Forest Service publication provides tax tips intended to assist forest landowners and their tax advisors in preparing 2021 Federal income tax returns. It can also help plan for future years. This material is for information and educational use only and is not intended as financial, tax, or legal advice. Please consult with your tax advisor concerning your particular tax situation. | Publication | View | financial-assistance-forest-management forest-management forest | publication |
Contact Us
If you’re unsure where to start, contact your local DOF forester for guidance.
For more information or questions, e-mail us or use our contact form.