How do I appeal my property tax assessment?

Commissioner of the Revenue / Local Assessor (informal review) / Board of Equalization - BOE (formal local appeal) / Circuit Court (judicial appeal) / Virginia Tax Commissioner (administrative appeal - alternative)

Step by Step

How to do it

Review your assessment notice from the Commissioner of the Revenue or local assessor; Virginia assesses at 100% of fair market value; check comparables and your property record card; note the deadline printed on your notice
Contact the Commissioner of the Revenue or local assessor informally: request a review; bring comparable sales and property record corrections; many factual errors resolved informally
FORMAL APPEAL TO LOCAL BOARD OF EQUALIZATION (BOE):
DEADLINE: VARIES BY LOCALITY - there is NO uniform statewide BOE appeal deadline; deadline must be stated on your assessment notice; common deadlines range from April 1 to July 1 depending on the locality; verify with your specific county or city; examples: Fairfax County June 1; Loudoun County June 1; Chesterfield April 15; Prince William July 1; Virginia Beach May 31-June 30
File a written application for relief with the BOE (form from local government website)
BOE hears the appeal; inspects property; issues written decision
BOE decision may be appealed to Circuit Court
CIRCUIT COURT APPEAL (judicial): property owner may appeal directly to Circuit Court (bypassing BOE) or after BOE decision:
File in Circuit Court of the jurisdiction within 3 YEARS from the last day of the tax year; OR within 1 year from the date of the assessment; OR within 1 year from the date of the BOE decision - use whichever is most favorable
Formal proceedings; attorneys recommended for significant value disputes
VIRGINIA TAX COMMISSIONER (administrative alternative): can appeal to state Tax Commissioner; independent track from BOE/Circuit Court; contact Virginia Department of Taxation

Details

What you need to know

Required Docs

Written application for BOE relief (form from local jurisdiction)
Supporting evidence: comparable sales, independent appraisal, property record corrections, photographs

Fee

BOE: typically no fee; Circuit Court: filing fees; Tax Commissioner: no fee BOE DEADLINE: VARIES BY LOCALITY - stated on assessment notice; typically 30-90 days after assessment notice date; VERIFY with your specific county or city CIRCUIT COURT: Within 3 years from end of tax year OR 1 year from assessment/BOE decision WHERE TO GO: Commissioner of the Revenue or local assessor (informal); BOE (formal local appeal); Circuit Court (judicial); Tax Commissioner (administrative alternative)

Where to Go

Commissioner of the Revenue or local assessor (informal); BOE (formal local appeal); Circuit Court (judicial); Tax Commissioner (administrative alternative)

Virginia Notes

Important state-specific details

DUAL APPEAL PATHS: Property owners may appeal to BOE (local administrative), then Circuit Court; OR bypass BOE and go directly to Circuit Court within the statutory deadline. The parallel paths give Virginia property owners flexibility.
VIRGINIA NON-DISCLOSURE STATE: Sales prices not publicly recorded; makes comparable analysis more challenging; work with a real estate agent or appraiser.
4-YEAR REASSESSMENT CYCLE MAXIMUM: Many jurisdictions assess annually; significant value changes can occur in reappraisal years.
Personal property (vehicles): separate from real estate appeals; different processes; contact your Commissioner of the Revenue.

Official Source

State office contact

State Office

Virginia Department of Taxation, Property Tax Unit - tax.virginia.gov | (804) 367-8031; Local BOE and Assessor (varies by jurisdiction); Circuit Court (varies by jurisdiction)