Yes, we’re talking about those things today. Data centers.
They are the monoliths currently reshaping the Loudoun County landscape, pulling high-voltage lines through scenic rural views, and offering astronomical buyouts for land that has been held by small families for generations.
If you spend any time online, you’ve seen the advocacy work. There is a full spectrum of opinions on the pros and cons, ranging from tax revenue benefits to massive water consumption. Plenty of digital ink has been spilled on those topics already. But I want to touch on something you might not be considering: Data centers might be blowing up your estate valuation, and that is a very real reason for pause.
Understanding Fair Market Value
In estate planning, your property—including your home and land—is valued at its fair market value at the time of your passing. Usually, the easiest way to find that value is to look at "comparables." If your neighbor sells their home for $1 million and your house is substantially the same, your valuation is going to hover around that $1 million mark.When it comes time to file an estate tax return, that $1 million is what gets reported. This establishes the tax basis for the property and leads to the step-up in basis for whoever inherits it.
The Impact of the "One Big Beautiful Bill"
This valuation is more important now than ever. Under the One Big Beautiful Bill (the tax legislation that took effect earlier this year), the lifetime estate and gift tax credit is currently set at $15 million for an individual and $30 million for a couple.
While those numbers sound high, if you own an asset that suddenly skyrockets in value, we start running into some very serious strategic estate planning considerations.
The Ashburn Effect: $4 Million per Acre
Look no further than the reports coming out of InsideNoVA this week. On March 23, 2026, it was reported that some Ashburn residents are being offered as much as $4 million per acre to sell their land to data center developers.
Now, Ashburn doesn't have many four-acre plots left, but the sale of even a small parcel at that valuation can instantly push a property owner into estate tax territory. Even if you are a married couple, you’ll suddenly have to navigate complex tax filings and credit claims to avoid significant problems for your heirs.
Future-Proofing Your Plan
Even with Virginia considering the end of certain data center tax credits, the pace of development isn't slowing down. Its effect on property values remains a major factor for your estate plan.
If you already have a plan, you need to review it—even if it’s just to check your asset values. If you don’t have a plan yet, you need a partner who does more than just fill out forms. You need an estate planner who understands the local landscape, identifies potential impacts to your property value, and ensures your assets get where they need to go with minimal damage.
My practice isn't just about document production. It’s about taking your goals and combining them with a strategic look at your assets. I work with a professional network to make things happen and educate my clients so their plans are truly future-proof.
Don't let a "fair market value" surprise catch your family off guard. Contact me today to start an estate plan that meets today's reality with an eye toward tomorrow.