Appealing a Real Estate Assessment

Appealing a Real Estate Assessment

Any person assessed with local taxes, aggrieved by any such assessment may, unless otherwise specially provided by law as amended by Chapter 422 of the Acts of Assembly of 1950, as amended by Chapter 339 of the Acts of Assembly of 1958, and as amended by the 2003 Regular Session of the General Assembly, (a) within three years from the last day of the tax year for which any such assessment is made, (b) within one year from the date of the assessment, (c) within one year from the date of the Tax Commissioner’s final determination under 58.1-3703.1A5 or 58.1-3983.1D, or (d) within one year from the date of the final determination under 58.1-3981, whichever is later, apply for relief to the Circuit Court of the county or city wherein such assessment was made.

The application shall be before the Court when it is filed in the Clerk’s Office. In such proceeding the burden of proof shall be upon the taxpayer to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal, but it shall not be necessary for the taxpayer to show intentional, systematic and willful discrimination has been made. The proceedings shall be conducted as an action at law before the Court, sitting without a jury. The County or City Attorney, or if none, the Attorney for the Commonwealth, shall defend the application.

This matter is not an appeal. It is a discretionary action for relief commenced by an aggrieved person, not based on a claim for money damages.

The Court does not have the initiating forms. It is highly recommended by the Court to consult with an attorney regarding this matter.

Virginia Code Reference:

  • § 58.1-3984A
  • § 15.2-717
  • § 58-769
  • § 58.1-3260
  • § 58.1-3703.1A
  • § 58.1-3983.1D
  • § 58.1-3981
  • § 17.1-275A26
  • § 17.1-132
  • § 58.1-1727