One minor point.  Houses in towns and cities after the Revolution (before
1820) were valued based on the annual rent that was or could be derived from
them.  The size of the lot or its structures were not specified or taxed *per
se*, but may have been considered in determining the amount of "rent" to be
assessed to owner-occupied premises.  In the case of leased premises, the
owner was to report the agreed rent.


On Tue, Oct 14, 2008 at 5:11 PM, W. Scott Smith <[log in to unmask]>wrote:

> To build on Linda's post, Virginia did not begin separating out the value
> of
> buildings on a tract of land until 1820. Before that time, my research has
> shown that the value or presence of a house on a given tract had absolutely
> no bearing on the value per acre that was assessed from 1782 to 1819.
>
> We often hear stories of windows, closets, and other things being taxed,
> but
> I have found no evidence of this. Other states have tax lists which are an
> architectural historian's dream, but Virginia is not one of them.
>
>
> --
> W. Scott Smith, Managing Partner
> The Antiquaries, LC
> Historical Research & Consulting
>
> Office: The Piedmont Center, 311 Rivermont Avenue
> Mailing: P.O. Box 75, Lynchburg, VA 24505
> Office 434-528-3995
> Mobile 434-401-3995
> www.theantiquaries.com
>
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