How do I appeal my property tax assessment in Virginia?

Virginia property tax appeals are governed by Va. Code §§ 58.1-3350 to 58.1-3987.

1. Reassessment Cycle

Cities reassess annually; counties between 1 and 6 years (most every 4 years per Va. Code § 58.1-3252). Assessments must be at 100% of fair market value (§ 58.1-3201).

2. Administrative Review with Assessor

Most localities require or strongly encourage an informal review with the assessor's office within 30-60 days of the reassessment notice. Bring sales of comparable properties, appraisal, defects.

3. Board of Equalization (BOE)

Each locality appoints a BOE (Va. Code § 58.1-3370 et seq.). Filing deadline varies by city/county — typically 30-90 days after notices are mailed; check your locality. BOE may reduce value or correct classification but generally cannot increase value without separate notice.

4. Circuit Court — § 58.1-3984

You may file an application in the circuit court of the locality where the property is located within 3 years of the assessment date (or 1 year of the BOE's adverse decision). Statute is unusual: filers can bypass BOE and go straight to court. Burden of proof is on the taxpayer to show by a preponderance that the assessment exceeds fair market value or is non-uniform.

5. Tax Commissioner Ruling (Limited)

The State Tax Commissioner has limited jurisdiction over local property tax — primarily for classification and exemption disputes (§ 58.1-1821).

6. Exemptions

Localities may grant tax relief for the elderly (65+) or permanently disabled (§ 58.1-3210), with income/asset limits set locally. Disabled veterans receive a full exemption on principal residence under Va. Const. art. X § 6-A.

This is legal information, not legal advice.