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tenth lowest education contribution (as a percent of the total County education budget) in Virginia.
The study points out that Rappahannock’s LCI (.7089) is higher than counties that are wealthier in terms of median income—such as Albemarle with an LCI of .6233, Fauquier at .6000, and Louisa with an LCI of .6626. It further shows that Rappahannock’s LCI is second only to Surry among rural counties in the Commonwealth, and that Surry County’s high LCI is attributable to a Dominion Resources nuclear power plant that represents the bulk of its real estate value.
The authors of the report, Dr. Thomas Muller and Michael Siegel, say that land use value taxation—used successfully by the County to preserve agricultural, forestall, and other open space land—is a primary contributor to the LCI problem because the Commonwealth calculates all land, except for that under Open Space Easement, at market, and not use value. Land under easement is calculated by
93.5%