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cultural land, but Rappahannock’s Board of Supervisors has decided not to make that distinction in assessing the land for tax purposes.
The land use program has become increasingly popular with farmers over the years. In 1985, 948 parcels with a fair market value of $96.8 million and a land use value of $52 million were in the program.
By 1987 that had increased to 1,092 parcels with a fair market value of $108 million and a land use value of $59.3 million.
In 1988, following the last reassessment, there was a jump in fair market value of land in the program to $160.6 million, and the land use values also increased to $82.7 million. The increase in the number of parcels was less dramatic -- to 1,183.
For the current budget year the number of parcels has increased to 1,224, with a fair market value of
94.8%