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1. How are the assessments on each parcel determined?

Every 4-6 years, a general reassessment is conducted in accordance with Section 58.1-3252 of the Code of Virginia. An appraisal firm is contracted to reappraise every parcel at its fair market value, which is based upon a sales study completed by the appraisal company. These assessments are effective for 4 years unless a change is made such as boundary adjustments, division of property, change in zoning, court orders or new construction.

2. Why can't we change the value of a property when requested by the taxpayer?

The Attorney General's office opined that values adopted by the Board of Assessors who oversees the reassessment cannot be changed until the next reassessment without changes being made in the size of the property, rezoning, or new construction.

3. When is the next general reassessment?

The last general reassessment was conducted during 2015 and became effective January 1, 2016.  The next one will be conducted during 2020 to become effective January 1, 2021 in accordance with current county code.

4. What is the process for challenging an assessment made during reassessment?

When the reassessing of each parcel has been completed, the Board of Assessors holds hearings. At the completion of their hearings, a Board of Equalization is established to review any complaints. Once the Board of Equalization has completed its duties, the only option is to petition the Circuit Court in accordance with Section 58.1-3984 of the Code of Virginia.

5. Who sets the real estate tax rate?

The Board of Supervisors (BOS) establishes a real estate tax rate each year. Learn more about the BOS online.

6. When is my real estate tax payment due?

Taxes on all real estate will be due in equal semi-annual payments on June 5 and December 5 based on the assessed value January 1. Corrections to the original assessments are taxed as supplemental tax bills. These are billed at various times during the year, due 30 days after the billing. A supplement for new construction during the year will be billed in January of the following year, due 30 days after the billing.

7. Is there a penalty for paying my real estate tax late?

Yes. A penalty of 10% of the assessed tax will be added to the taxes due. In addition, interest will be due on both the tax and penalty, at a rate of 10% per annum until paid.

8. Why can't you change my name on the tax bill since I got married last year?

The real estate tax bills are based on the land book prepared by the Commissioner of the Revenue. Changes to the land book take place when there is a transfer of ownership of property. The Commissioner's Office obtains deed transfers, deeds of correction, and other records from the Clerk of the Circuit Court.

In order to change the name on a tax bill, a deed of correction must be recorded with the Clerk of Circuit Court.

9. Why is the former owner's name on my tax bill when I have a deed showing that I own the property?

The Commissioner of the Revenue prepares the land book based on property ownership and assessed values as of January 1. If a property transfers ownership before the 1st half of the bill, every effort is made to update the real estate records so that the tax bill is sent in care of the new owner. All transfers of property ownership prior to the second half billing are updated for those bills.