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1. How do I appeal the assessed value of my property?

In Virginia there are 3 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. View the 3 methods on the City Assessor's page.

2. Who may appeal the assessed value?

Any person whose name appears on the assessment roll as the owner of record or the agent for that person may appeal the assessment for their property. Agents must have the property owner submit an Agent Authorization Form to appeal on behalf of the owner.

3. What is the Board of Equalization (BOE)?

The BOE are property owners in the city that have been appointed by the local Circuit Court Judge to hear assessment appeals on behalf of the court. The BOE has full authority to raise, decrease or affirm assessments as per state laws and guidelines. The BOE is not associated with the City Assessor's Office.
Board of Equalization Page

4. May I appeal my Property Taxes?

No; appeals may only be made regarding the assessed value of the property. Appeal regarding Tax Rates or amounts of increase or decrease in taxes unrelated to assessed value or equalization of assessed value cannot be considered.

5. Does an increase or decrease in my assessed value mean that I will pay more or less taxes?

Not necessarily; assessments are not done for the purpose of raising revenue for the city. The purpose of the assessment is to equalize values and determine market value of real estate. Virginia law requires that property be assessed at market value and that similar types of property be assessed equally. Virginia law also requires that after the assessment the tax rate must be adjusted to a neutral tax rate. If further revenue is need by the city to balance the city’s operating budget it must hold public hearings to adjust the tax rate. Therefore, the adjusted tax rate is what triggers the amount of taxes you will pay.

6. What is the deadline for filing an appeal?

Appeal deadlines to the Board of Equalization and Administrative Appeals to the Assessor are posted on the Assessment Notices mailed to the property owner. These dates are also posted on the city’s website. Appeals to the Circuit Court must be made within 3 years of the last day of the tax year for which the assessment was made.

Please keep in mind that the Assessor is always willing to discuss how your property was assessed and review with you any data on file regarding your property that was used in the valuation. However, after the Administrative Hearing with the Assessor is complete the Assessor cannot change the value for any reason other than clerical errors.

7. Where can I get appeal forms?

Appeal Forms can be downloaded from links on the Assessor’s page. All forms on this site are in PDF format and may be downloaded and completed on your computer or downloaded and printed. All forms require the signature of the property owner. Forms must be returned to the Assessor’s Office by the deadline for such appeal. If you are mailing the forms, please mail early enough so that the forms reach our office prior to the deadline. Any forms received after the deadline will not be considered. City Assessor Page

8. What is the purpose of the Appeal Forms and why is there a deadline?

The purpose of the form is so that the Assessor (Administrative Appeal) and/or the BOE (BOE
Appeal) know the basis of the appeal prior to the meeting or hearing. Hearings are limited in
time, so having the basis of the appeal prior to the hearing allows the Assessor or BOE to
be better prepared which keeps the hearing process on time.

The Administrative Appeal process and BOE Appeal timing process are dictated by state
code. The Assessor must complete his hearing within a certain time frame, so that property
owners wishing to appeal further to the BOE have sufficient time to do so. The BOE is also
constrained by a deadline to compete its finding prior to the printing of the locality’s Land
Book.

9. What kind of evidence should I provide for my appeal?

The assessed value is the Assessor’s estimate of the price that the typical buyer would pay for your property as of July 1 of the assessment year that the assessment is made. Therefore you should provide any pictures, sales comparisons, recent appraisals for the property and any other data or information that you think forms the basis for your appeal. This evidence should be provided with the Application Form prior to the deadline. In an appeal to the BOE, 5 copies of all evidence to be used during your appeal must be provided with the submission of your Application Form prior to the deadline.

10. What happens after I file my appeal?

Learn what happens following your appeal filing on the City Assessor's page.

11. How are the hearings conducted?

Learn how appeal hearings are conducted on the City Assessor's page.

12. What if I am not satisfied with the Board of Equalizations decision?

The appellant or the Assessor may appeal a final determination of the Board of Equalization to the Circuit Court within 3 years of the last day of the tax year for which the assessment was made. Please contact the Clerk of Court or an attorney for further clarification and advice.

13. Should I wait until after my appeal hearing to pay my taxes?

The Administrative Appeal process and Board of Equalization Appeal process will have been completed and all decisions will have been made prior to any tax bills regarding the assessed value are due. As a result this is not an issue. However, in the event that you decide to appeal the assessment to the Circuit Court it is likely your appeal will not be held prior to the taxes for that assessment coming due. As a result, it is recommended that the taxes be paid in the usual manner. The Treasurer for the City will abate any taxes paid as a result of the court’s decision. The Treasurer may attach delinquency fees for late taxes.