When I require advice about the records of early Virginia, I always think of contacting Barbara Little first. And fast.
But concerning the below generalization about land and property tax records in early Virginia, I do have an amendment to offer.
Buildings were indeed first taxed as separate entitles, rather than rolled into the general assessment of land value, in 1815, but they received attention on the unique and exceptionally detailed personal property tax lists of that single year. It is said, though I have not documented it, that this unique taxing of personal property--and of "slotting" buildings in the category--had to do with an attempt to increase revenues in the wake of the War of 1812.
Only in 1820 were county tax assessors instructed to distinguish in their assessment of land any value "added on account of building." That custom stayed in place well into the 20th century, and can be, if not too freighted by preconceptions, of great use to architectural historians.
I can't write with any knowledge about taxing city lots based on building values. Recent excursions into the history of early buildings in Alexandria and Portsmouth have taught me that I'm slow and clumsy in such places, easily baffled by the rapidity of change. I should stay a "country mouse," leaving Virginia's urban history to others.
Camille Wells.
828-885-2836
On Dec 17, 2013, at 12:13 PM, Barbara Vines Little, CG, FNGS, FVGS wrote:
> On occasion you can get lucky and find a taxtaker who noted occupant and owner; however, don't count on it. Buildings were not taxed until 1815; however, lots in cities were typically taxed on rental amounts rather than land value both before and after 1815.
>
> Barbara Vines Little, CG, FNGS, FVGS
>
> PO Box 1273
> Orange, VA 22960
> [log in to unmask]
> 540-832-3473
>
> CG, Certified Genealogist, is a service mark of the Board for Certification of Genealogists, used under license by board certified genealogists after periodic evaluation, and the board name is registered in the US Patent & Trademark Office.
>
> On 12/17/2013 11:14 AM, Huffstutler, Eric S. wrote:
>> These will show what was developed and what wasn't as well as occupants prior to 1818 correct?
>>
>> Thanks again!
>> Eric
>>
>>
>> -----Original Message-----
>> From: Discussion of research and writing about Virginia history [mailto:[log in to unmask]] On Behalf Of Deal, John (LVA)
>> Sent: Tuesday, December 17, 2013 11:07 AM
>> To: [log in to unmask]
>> Subject: [VA-HIST] Property Record Reels Question
>>
>> Eric,
>>
>>
>>
>> From the Library of Virginia's reference archivist staff comes this answer:
>>
>>
>>
>> Richmond Land Book 1810 probably refers to the State Land Tax Books. It could be Richmond City Land Tax Book (1809-1819), Land Tax Microfilm Reel 365, or Richmond County Land Tax Book (1782-1813), Land Tax Microfilm Reel 267. These are filed separately from the city and county records microfilm. A Library of Virginia staff member will be able to assist you in locating the reels.
>>
>>
>>
>> Hope this helps clarity things.
>>
>>
>>
>> John
>>
>>
>>
>>
>> John G. Deal, VA-HIST moderator
>> Public Services and Outreach Division
>> Library of Virginia
>> (804) 692-3725
>> [log in to unmask]<mailto:[log in to unmask]>
>>
>> visit the Library of Virginia at http://www.<http://www.lva.virginia.gov/>lva.virginia.gov<http://www.lva.virginia.gov/>/
>>
>>
>>
>>
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