Virginia law required the listing of building values as a separate
entity after 1820, although 1819 was the year that some counties
started the practice. What I have noted is that prior to building
enumeration, land value for the same parcel was higher than when
buildings were listed.
Is the decrease in value of the land because the bite of the tax was
added for buildings or because there was an unofficial value for
buildings prior to separate listing? One I was looking at had $3000
for land value prior to buildings listed and $1000 after with no
indication of cause as would be normal.
Any thoughts gratefully received.
Lyle Browning, RPA
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