Appealing Methods

In Virginia there are three methods that your assessment can be appealed. Not fulfilling any one method would not forfeit your ability to use the other methods available to you. The three methods are:

Administrative Review

The Administrative Review is with the Assessor who valued your property. The property owner must (in all cases) complete a Review of Assessment Application and submit to the Assessor’s Office by the date on the application. This form is used by the Assessor so he will have a general idea of the complaint before
engaging with the property owner to resolve the appeal. If someone other than the property owner will be speaking on behalf of the owner an Agent Authorization Application must also be filled out.

After the Application is received in the Assessor’s Office someone on the Assessor’s staff will be in contact with the property owner or agent and set up an appointment. The appointment will be limited to 30 minutes for up to three properties; additional time may be allowed if there are more than three properties at the Assessor’s

If a property owner or agent representing a property owner is unavailable for a face to face hearing, a phone meeting may be scheduled. If you prefer a phone meeting please select this option on the application and provide a daytime phone number where you may be reached between the hours of 9 am to 4pm. Please note that the phone appointment will also be limited to 30 minutes. Whether it is an office hearing or phone appointment generally the Assessor will need to do further research. Seldom will the Assessor make a decision at the completion of the hearing or appointment. All decisions will be mailed to the owner
or agent at least one week prior to the deadline for Application to the Board of Equalization. If you do not receive this decision one week prior to the deadline please contact the Assessor’s Office immediately.

Board of Equalization

This review is with a court appointed board comprised of local citizens having knowledge of real estate values. Five copies of a Board of Equalization Application Form (completed in full), along with 5 copies of any supporting evidence must be returned to the Assessor’s Office by the deadline on the application. The Board of Equalization has full authority vested by the court to raise, lower or affirm any assessment and its decisions are binding on the property owner and Assessor.

A staff member at the Assessor’s Office will call the property owner or agent after the application deadline to set up an appointment. All hearings before the Board of Equalization are public hearings. Each hearing is 30 minutes for up to 3 properties. The board in their discretion may approve longer appointments for more than 3 properties.

All property owners will be notified by mail of the Board of Equalization's decisions. All decisions are final and can only be appealed to the local Circuit Court.

Property owners are not required to go through the Administrative Hearings to appeal to the Board of Equalization.

Circuit Court

A property owner or his agent may appeal their tax assessment directly to the Circuit Court having jurisdiction of the locality. The appeal must be filed within three years of the last day of the assessment year for the assessment valuation being appealed. It is not a requirement to have appealed the assessment to the Board of Equalization or had an Administrative Hearing with the Assessor in order to appeal the assessment to the Circuit Court. Please contact the local Circuit Court for further guidance.