Appeals & Board of Equalization

Appealing Your Assessment

An important point to remember is that an assessment appeal is not a means to lodge a complaint about higher taxes. It is an opportunity for the taxpayer to review their property to ensure market value, accuracy and the equalization to other like properties.

Appropriate Grounds for Appeal

An assessment appeal is not a complaint about higher taxes. It is an attempt to prove your property's estimated market value is either inaccurate or inequitable. You may appeal if you can prove at least one of 3 things:

1. Items affecting value are incorrect on your property record. Examples: You have 1 bath, not 2. You have a carport, not a garage. Your home has 1,600, not 2,000 square feet.

2. The estimated market value is too high. You have evidence similar properties have sold for less than the estimated market value of your property.

3. The estimated market value of your property is accurate, but inequitable, because it is higher than the estimated value of similar properties.

Appeal to the Office of Real Estate

Reassessment notices are mailed to property owners in January of each year. If there is a question about the property value, the owner may contact the Real Estate Valuation office at 540-853-2771 to schedule a time with the appraiser assigned to your property.  Property owners can use this appeal process to ensure correct information about their property.  Please make sure to view, print, and fill out the Real Estate Appeal Form on the Documents & Forms page.

Once this form is printed and completed, it must be received (with all supplemental documentation) by the Office of Real Estate Valuation on or before February 1 of the current year. Forms are also available in the Office of Real Estate Valuation and at your branch library.

Your appeal will be assigned to an appraiser from our office. To properly review the assessment, the appraiser will need to make an interior inspection of your property. During the inspection, you can provide any information you feel will be helpful in reviewing the assessment. After the review, you will receive written notification of the decision.

Appeal to the Board of Equalization

The Board of Equalization is a three member citizen panel, appointed by the Circuit Court each March. If you do not agree with the appeal decision by the Office of Real Estate Valuation, it is the Board's duty to hear evidence by the taxpayer and the assessor before deciding if the assessment is correct. The Board of Equalization deadline and public hearing dates are listed on the Important Dates page.

Your appeal to the Board must be in written form. You can either view and print the Board of Equalization Appeal Form on the Documents & Forms page or you can pick one up at the Office of Real Estate Valuation.  The Board of Equalization is independent from the Office of Real Estate Valuation and establishes its own procedures and deadlines.