Table 1. Comparision of TY2019 Values to TY2018 Values $ Change
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1 SLEAC Approved 9/2/208 Table. Comparision of TY209 Values to TY208 Values TY208 Use Values TY209 Use Values Type III Land w/out Risk Type III Land w/out Risk Counties: Accomack 2,590 2, Albemarle Alleghany Amelia Amherst Appomattox Augusta Bath Bedford Bland Botetourt Campbell Caroline,820, Carroll Chesterfield <Amelia Clarke Culpeper Cumberland Dinwiddie, Coastal <Sussex,20, Dinwiddie, Piedmont <Brunswick,340,350 0 Essex 2,60 2, Fairfax <Loudoun Fauquier Floyd Fluvanna Franklin Frederick Giles Gloucester,990 2, Goochland Greene Greensville,30, Halifax Hanover, Coastal <King William,60, Hanover, Piedmont <Louisa,470, Henrico, Coastal <King William 2,70 2, Henrico, Piedmont <Louisa,970, Henry Isle Of Wight,970 2, James City <New Kent 770, King George King William 2,330 2, Lancaster 2,050 2, Loudoun Louisa Madison Middlesex 2,040 2, Montgomery Nelson New Kent,430, Northampton 2,440 2, Northumberland 2,440 2, Nottoway Orange
2 SLEAC Approved 9/2/208 Table. Comparision of TY208 Values to TY207 Values TY208 Use Values TY209 Use Values cont. Type III Land w/out Risk Type III Land w/out Risk Page Pittsylvania Powhatan Prince Edward Prince George,370, Prince William Pulaski Rappahannock Richmond 2,60 2, Roanoke Rockbridge Rockingham,220, Russell Shenandoah Smyth Southampton,900 2, Spotsylvania Stafford Tazewell Warren Washington Westmoreland 2,070 2, Wise Wythe York <New Kent 770, Cities: Buena Vista <Rockbridge Chesapeake 2,670 2, Danville <Pittsylvania Franklin City <Isle of Wight,900 2, Fredericksburg <Spotsylvania Hampton <New Kent Harrisonburg <Rockingham,20,220 0 Lynchburg <Bedford Newport News <New Kent Petersburg <Prince George,270, Radford <Pulaski Roanoke City <Roanoke Staunton <Augusta Suffolk,350, Virginia Beach 2,360 2, Waynesboro <Augusta Winchester <Frederick AVERAGES For TY205 James City uses New Kent as a transfer-in county because of 202 Ag Census non-disclosure requirements. Also, York, Hampton City, and Newport News City now use New Kent as their transfer-in county. <: Transfer-in county; for explanation see end of document. 2
3 SLEAC Approved 9/2/208 TY209 Data Comparison Summary Increase (Top Ones) Increase (Top Ones) Alleghany 200 Isle Of Wight Roanoke 00 Franklin City <Isle of Wight Roanoke City <Roanoke 00 Westmoreland York <New Kent 38 Northampton 40 5 James City <New Kent 36 Southampton 40 6 Hampton <New Kent 36 Suffolk Newport News <New Kent 36 Greensville Amherst 33 Prince George Appomattox 3 York <New Kent Nelson 30 James City <New Kent 280 Hampton <New Kent Newport News <New Kent Accomack Petersburg <Prince George Lancaster New Kent Dinwiddie, Coastal <Sussex 20 Decrease Decrease Rappahannock -00 Henrico, Piedmont <Louisa Lynchburg <Bedford -3 King William -0 3 Bedford - Goochland Goochland -0 Chesapeake Page -9 Henrico, Coastal <King William Henrico, Piedmont <Louisa -9 Page Powhatan -6 Powhatan Franklin -6 Franklin King William -5 Rappahannock -0 0 Chesapeake -3 Lynchburg <Bedford -0 Henrico, Coastal <King Willia -2 Bedford -0 Overall Average change was 74 increase per acre 70 of localities had changes of 50 or less per acre 24 of localities had changes of 00 or more per acre of localities had no change Albemarle Botetourt Culpeper Fluvanna Greene Hanover, Piedmont <Louisa Henry Loudoun Nottoway Warren Wise Wise 3
4 Table 2. Overview: TY209 Use-Value Assessment Program Values Type III w/out risk Land Estimate Number of counties/cities that increased or decreased Average Decrease -55 Average Increase No change 0 Average overall change in value from 208 to SLEAC Approved 9/2/208 General Comments High grain prices over the last 5-6 years have continued to influence counties that have enough crop acreage of corn, wheat, barley, and/or soybeans in their composite farm. For tax year 20, the format of the Direct and Counter-Cyclical Program (DCP) payments received from USDA-FSA changed. In that year, DCP payments were only jurisdiction-specific. In previous years and for tax years 202 through 206, DCP payments were crop specific. For the last 2-years more federal payments were made to counties without specific crop tags. When this occurs, payments are dispersed across a counties composite farm acre weighting. Selected Counties/Cities: Explanatory Notes (Increases and Decreases): Increases (Type III w/out risk): Generally, increases were due to increased profits in grains. All Counties with Increases of 00 or more (Type III w/out risk) Increase Crops listed are in order of contribution Accomack Increased profits in potatoes. Caroline 7 30 Dinwiddie, Coastal <Sussex 9 20 Increased profits in soybeans, tobacco, & peanuts. Essex 6 20 Franklin City <Isle of Wight Increased profits in peanuts, soybeans, cotton, & corn. Greensville Increased profits in peanuts, soybeans, tobacco & cotton. Hampton <New Kent Increased profits in soybeans & corn and fed pay for both. Hanover, Coastal <King William 6 00 Isle Of Wight Increased profits in peanuts, soybeans, cotton, & corn. James City <New Kent Increased profits in soybeans & corn and fed pay for both. Lancaster 220 Increased profits in soybeans & wheat and fed pay for both Middlesex 7 50 New Kent Increased profits in soybeans & corn and fed pay for both. Newport News <New Kent Increased profits in soybeans & corn and fed pay for both. Northampton 7 40 Increased profits in potatoes & soybeans. Northumberland 7 80 Petersburg <Prince George Increased profits in soybeans & wheat Prince George Increased profits in soybeans & wheat Richmond 6 20 Southampton Increased profits in peanuts, soybeans, corn & cotton. Suffolk Increased profits in soybeans, peanuts, cotton, corn & wheat. Westmoreland Increased profits in soybeans, tomatoes, corn & wheat. York <New Kent Increased profits in soybeans & corn and fed pay for both. Decreases in capitalization rates increase use-value estimates. For example, assuming a county s net returns remained at 50 for the new year; and, its capitalization rates decreased from 0.06 to Its estimates would increase from 50/0.06 = 833 to 50/0.05 =,000. 4
5 Decreases (Type III w/out risk): Generally, decreases in estimates were due to decreases in profits from grains (i.e., corn and soybeans). All Counties with Decreases (Type III w/out risk) Decrease SLEAC Approved 9/2/208 Crops listed are in order of contribution Chesapeake Decreased profits in soybeans & corn. Goochland Decreased profits in corn & soybeans. Henrico, Coastal <King Decreased profits in soybeans & corn. William Henrico, Piedmont <Louisa Decreased profits in soybeans & corn. King William -5-0 Decreased profits in corn & soybeans. Transfers (<): The data used for estimating the use value of agricultural land are not published for all towns and for only a few of Virginia s independent cities. When data does not exist for a town or city participating in the use value taxation program, the estimated use values from an adjacent or surrounding county are used. This process is referred to as transferring-in. Transferring-in is also used for jurisdictions with large areas of land lying in more than one physiographic region, for example coastal plain and piedmont. When a transfer-in jurisdiction has been used, it appears after an arrow (<). 5
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