On/about June 25th of each year, reassessment notices will be mailed to the last know mailing address of
each property owner. The notice contains certain required information, such as the prior assessed value, the projected assessed value
and the calculated change in real estate taxes. The assessment will be based on market conditions existing through June 30,
the effective date of value is July 1.
If a property owner has questions regarding the appraisal process, assessment procedure or state and local laws related to reassessment,
please contact the City Assessor Front Desk at (804)646-7500 for assistance. If, after discussion with the area appraiser, the property
owner believes that a correction of assessment is warranted, the following steps are available:
First Step: Office Review
A written appeal must be filed with the City Assessor's Office no later than July 31.
The Office Review Application and filing instructions can be obtained on this website. The property owner
will have the opportunity to submit any information that demonstrates a more supportable fair market value of the property in question,
or to submit comparable assessment data that indicates the subject assessment is inequitable with similar classed properties.
All office review applications with submitted data will be analyzed by a staff appraiser, and the applicant will receive a written
response.
Second Step: Board of Review (BOR)
If the property owner wishes to continue the assessment appeal, Board of Review form may be filed with
that office until August 31. These forms are also available on this website. Before filing, the
property owner is encouraged to discuss their situation with the BOR Liaison at (804)646-7910 to insure proper filing.
The Board of Review is a professional three-person panel appointed by the Circuit Court to hear assessment appeals. The BOR schedules
hearings in accordance with current state statutes and city ordinances. At this step, property owners have the burden of proof to
present market evidence and documentation demonstrating that the property assessment is either inequitable with similar properties or
assessed greater than market value.
The property owner (appellant) will normally receive a written decision from the BOR within 30 days of the hearing. The decision is
binding on both the appellant and the city for that tax year only.
Third Step: Direct Appeal to the Court
Pursuant to
Va. Tax Code 58.1-3984,
any property owner may appeal directly to the Circuit Court for correction of assessment, regardless of whether any other appeal
steps may have been utilized.
