Appeal Process

Administrative Appeal

• Office review dates are printed on Reassessment Notices.
• Calls are taken in the order in which received, then forwarded to the appraiser responsible for that area.
• Citizens may call to schedule an office appointment if preferred.
• If a field visit is necessary, it is office policy to conduct an interior and an exterior inspection.
• An administrative decision will be mailed to the owner.
• Citizens may request to speak with the Chief County Assessor after they speak with the appraiser.
• If you are a representative calling for an Administrative Appeal on behalf of the owner of record, you must first submit a Letter of Authorization (PDF) from the owner, signed and notarized, prior to speaking to the assessment office.

Board of Equalization (BOE)

The burden of proof shall be upon a taxpayer seeking relief to show that the property in question is valued at more than its market value, that the assessment is not uniform in its application, or that the assessment is otherwise not equalized.

• Appeals to the Board of Equalization (BOE) can be based on Inequity of Assessment or Unreasonable Market Value.
• A completed Application for the Board of Equalization (PDF) showing comparables is required to appear before the Board of Equalization (BOE). Email the Board of Equalization for information or choose to download an application below.
• The application deadline information and the month hearings are held are on the assessment notice and can also be found on our Calendar on our home page.
• A citizen may choose to appear before the Board or have their application presented to the Board for consideration.
• All decisions rendered by the Board of Equalization (BOE) are mailed to the homeowners at the conclusion of the hearing dates.
• If you are a representative appealing on behalf of the owner of record, you must submit a Letter of Authorization (PDF) with your completed application from the owner, signed and notarized.
• Complete an Application for the Board of Equalization (PDF).

Circuit Court

• Property owners dissatisfied with the decision of administration or BOE hearings may file a petition to the Circuit Court as set forth in the Code of Virginia 58.1-3350. This may be filed first as well.
• The property owner will be bound by the rules of the Circuit Court in filing a petition.