Use-value assessment (UVA) is the practice of valuing rural land in the United States based on its current use rather than its market value to reduce property taxes. Originally this practice was put in place to slow the loss of farms, reanches and forests to urbanization. This report, published by the Lincoln Land Institute, looks at the history of UVA and assesses its current use. It identifies weaknesses of UVA programs and offers some recommendations for their improvement.

Use-Value Assessment of Rural Lands – Time for Reform?