Skyland Community Corporation
Skyland Estates is the name of our HOA-free community on Blue Mountain in Linden, Virginia.  Most of the properties in the Skyland Estates community are within the boundaries of the Skyland Estates Sanitary District.  For more on that, please continue reading below.

Sanitary District Information


A Sanitary District, often abbreviated “SD,” is a special taxing district allowed by the Code of Virginia.  Our community’s sanitary district is called Skyland Estates and was established in November of 1980. 


Some of the powers of sanitary districts in general include:


  • Constructing, maintaining, and operating water supply, fire-fighting equipment, community buildings, and other facilities for the use and benefit of the public
  • Acquiring by gift, condemnation, purchase, lease, or otherwise and maintaining and operating such systems
  • Levying and collecting an annual tax upon all property in the sanitary district

It is important to note that the specific powers and duties of a particular sanitary district are governed by that Sanitary District’s agreement with the county government.  Just because Sanitary Districts are permitted to perform certain activities does not mean a specific Sanitary District will perform all of those activities.


In contrast, a homeowner’s association is not a taxing entity.  It is an organization that makes and enforces rules for the properties in its jurisdiction and collects monthly or annual dues to pay for upkeep of common areas like parks, swimming pools, etc.  They often come with rules and restrictions related to things like acceptable exterior property colors, what kind of decorations may be displayed and for how long, etc.



Warren County collects the Sanitary District taxes with the regular real estate tax bills for those properties in the Sanitary District.  This prevents confusion and saves money on mailing costs.  The Sanitary District taxes are then funded to the Skyland Community Corporation (SCC) to use in the community per the terms of its contract with Warren County.


Skyland Estates is both a community and a Sanitary District (SD).  There are a few properties that are in the community but that are outside the boundaries of the Sanitary District.  Those properties are in Sections 8 and 9, located on the western side of the mountain near the bottom of Steps to Heaven Road.  Because these properties are outside of the Sanitary District, Warren County does not bill them for the Sanitary District fees.  The Skyland Community Corporation sends out bills for the fees related to these properties, and residents remit payment directly to the SCC.  Failure to pay the SD taxes can result in a tax lien being placed on the property. 


For current Sanitary District tax rates, please refer to the Warren County web site (  At a rate of $0.35 per $100 of assessed value, a lot valued at exactly $100,000 would pay Skyland Estates Sanitary District taxes in the amount of $350 per year in addition to the county real estate tax.