Appealing Your Property Tax Assessment in Virginia

Assessment appeals are handled locally: a taxpayer may apply to the local board of equalization by the locality's deadline (for residential property of fewer than four units, the assessor must provide assessment records on written request within 15 days). A taxpayer aggrieved by an assessment may also apply to the circuit court of the county or city, naming the locality, within the latest of three years from the last day of the tax year, one year from the date of the assessment, or one year from certain final determinations. The assessor's (or board of equalization's) valuation is presumed correct, and the taxpayer must rebut it by a preponderance of the evidence.

Due dates are set locally: each county, city or town establishes property tax due dates by ordinance and may require payment in one installment or two equal installments. Late-payment penalties are generally capped at 10% of the past-due tax, and interest at 10% a year for the first year.