Title 58.1-3230 - 3244 of the Code of Virginia provides for the assessment of land based on use value rather than market value. Use value is the assessment of the land for a specific purpose and is generally lower than market value. This is a local option statute adopted by Goochland County in 1978. The requirements for qualification and use values are established by the State Land Evaluation Advisory Council.
*Pleasure horses do not qualify for Land Use. Horses must be used for breeding, training, boarding, sale of manure, etc.
If audited and asked for proof, you should be able to show 5 years or more of the following:
To insure the integrity of the Land Use Program, the Assessor will periodically audit for proof of a bona-fide agricultural production business.