The Appeal Process
Appealing An 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 the property's market value to assure equalization and accuracy.
1. Contacting your Appraiser. The Real Estate Valuation office maintains a full-time staff of appraisers who are happy to assist property owners with questions regarding their assessment anytime during the year. To contact the Real Estate Valuation office, call (540) 772-2035 ext 0 to speak with the appraiser assigned to your neighborhood or by email.
2. Informal Appeal. Reassessment notices are mailed to property owners in January of each year. If there is a question about the property value, the owner may schedule an appointment with the appraiser assigned to their neighborhood. This is considered an informal appeal and the list of available dates and times appear on the notice. Appointments may be scheduled by contacting the Real Estate Valuation office at (540) 772-2035 ext 0. Property owners can often settle disagreements at this level without filing a formal appeal, however, it is not required that an informal appeal precede a formal appeal. Appeal dates typically include one Saturday and one weekday evening for the convenience of our citizens.
See our Calendar page for informal appeal dates, times and location.
3. Formal Appeal (Board of Equalization-BOE). The BOE is a committee comprised of five citizens, one from each of the five magisterial districts. The purpose of the BOE is to provide property owners an opportunity for a formal hearing with a court appointed committee to determine if the property in question is assessed at more that its fair market value, if the assessment is not uniform in its application, or if the assessment is otherwise not equalized. For more information about the Board of Equalization, please see the Board of Equalization web page.
The Board of Equalization generally meets once per month to hear appeals from citizens. Appointment times begin at 9 a.m. on scheduled BOE dates. To receive an application to go before the Board, please contact (540) 772-2035 extension 215 or email the BOE Secretary. After the application is received, an appointment will be scheduled to go before the Board.
4. Circuit Court. The final step in the appeals process is to request a hearing to be held in Circuit Court. A judge will be appointed to hear the case and render a final decision about the appeal.