Exceptional value and investment opportunity with two adjoining wooded lots totaling nearly two acres and adjacent to the George Washington National Forest. These lots offer privacy, seclusion, and panoramic Shenandoah Valley views for miles. Priced below current tax assessed value, making this a rare opportunity in today's market. Property corners have been recently marked by a licensed surveyor, providing confidence for future plans. Current zoning allows for up to four dwellings to be constructed on these lots - two primary residences and two guesthouses - with each dwelling permitted to be rented separately. Short-term rentals are allowed by right, offering outstanding income and development potential. Extremely low real estate taxes further enhance the long-term value. Opportunities with this level of flexibility, views, and national forest boundary are extremely limited. With pricing positioned below the current tax assessment, these lots represent one of the best land values currently available in the Shenandoah Valley.