{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3253.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3253.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3253.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3253.html"}],"law_id":59031,"edition_id":1,"section_id":59031,"structure_id":14441,"section_number":"58.1-3253","catch_line":"Biennial general reassessments; annual or biennial assessment","history":"Code 1950, \u00a7\u00a7 58-769.2, 58-778.1; 1966, c. 84; 1976, cc. 711, 717; 1979, c. 577; 1984, c. 675; 2008, c. 540.","full_text":"A\n\nNotwithstanding any other provision of law, the governing body of any county or city having at least one full-time real estate appraiser or assessor qualified by the Tax Commissioner may provide by ordinance for the biennial assessment and equalization of real estate in lieu of the reassessments required under this chapter. Any county or city employing such method shall conduct a new reassessment of all real property biennially, but may complete such reassessment during an entire two-year period, employing the same standards of value for all appraisals made during such period.B\n\nIn lieu of the method now prescribed by law, the governing body of any county or city may, by ordinance duly adopted, provide for the annual assessment and equalization of real estate for local taxation, or the biennial assessment as authorized by subsection A. If so made, all real estate shall thereafter be assessed as of January 1 of each year, except as provided in Chapter 30 of this subtitle.","order_by":null,"text":{"0":{"id":216431,"text":"Notwithstanding any other provision of law, the governing body of any county or city having at least one full-time real estate appraiser or assessor qualified by the Tax Commissioner may provide by ordinance for the biennial assessment and equalization of real estate in lieu of the reassessments required under this chapter. Any county or city employing such method shall conduct a new reassessment of all real property biennially, but may complete such reassessment during an entire two-year period, employing the same standards of value for all appraisals made during such period.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":216432,"text":"In lieu of the method now prescribed by law, the governing body of any county or city may, by ordinance duly adopted, provide for the annual assessment and equalization of real estate for local taxation, or the biennial assessment as authorized by subsection A. If so made, all real estate shall thereafter be assessed as of January 1 of each year, except as provided in Chapter 30 of this subtitle.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14441,"edition_id":1,"name":"Reassessment\/Assessment Cycles","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:48:09","date_modified":"2026-06-26 03:48:09","permalink":{"id":257433,"object_type":"structure","relational_id":14441,"identifier":"5","token":"58.1\/III\/32\/5","url":"\/58.1\/III\/32\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55811,"structure_id":14441,"section_number":"58.1-3250","catch_line":"General reassessment in cities","url":"\/58.1-3250\/","token":"58.1\/III\/32\/5\/58.1-3250","metadata":false},{"id":64040,"structure_id":14441,"section_number":"58.1-3251","catch_line":"Annual assessment and reassessment in cities having not more than 30,000 population","url":"\/58.1-3251\/","token":"58.1\/III\/32\/5\/58.1-3251","metadata":false},{"id":66640,"structure_id":14441,"section_number":"58.1-3252","catch_line":"In counties","url":"\/58.1-3252\/","token":"58.1\/III\/32\/5\/58.1-3252","metadata":false},{"id":59031,"structure_id":14441,"section_number":"58.1-3253","catch_line":"Biennial general reassessments; annual or biennial assessment","url":"\/58.1-3253\/","token":"58.1\/III\/32\/5\/58.1-3253","metadata":false},{"id":68917,"structure_id":14441,"section_number":"58.1-3254","catch_line":"Reassessment by direction of governing body","url":"\/58.1-3254\/","token":"58.1\/III\/32\/5\/58.1-3254","metadata":false},{"id":68107,"structure_id":14441,"section_number":"58.1-3255","catch_line":"General reassessment every four years not required in certain counties","url":"\/58.1-3255\/","token":"58.1\/III\/32\/5\/58.1-3255","metadata":false},{"id":56822,"structure_id":14441,"section_number":"58.1-3256","catch_line":"Reassessment in towns; appeals of assessments","url":"\/58.1-3256\/","token":"58.1\/III\/32\/5\/58.1-3256","metadata":false},{"id":85222,"structure_id":14441,"section_number":"58.1-3257","catch_line":"Completion of work; extensions","url":"\/58.1-3257\/","token":"58.1\/III\/32\/5\/58.1-3257","metadata":false},{"id":65712,"structure_id":14441,"section_number":"58.1-3258","catch_line":"Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers","url":"\/58.1-3258\/","token":"58.1\/III\/32\/5\/58.1-3258","metadata":false},{"id":64765,"structure_id":14441,"section_number":"58.1-3258.1","catch_line":"Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments","url":"\/58.1-3258.1\/","token":"58.1\/III\/32\/5\/58.1-3258.1","metadata":false},{"id":67061,"structure_id":14441,"section_number":"58.1-3258.2","catch_line":"Grounds for denial or revocation of certification","url":"\/58.1-3258.2\/","token":"58.1\/III\/32\/5\/58.1-3258.2","metadata":false},{"id":78183,"structure_id":14441,"section_number":"58.1-3259","catch_line":"Failure of county or city to comply with law on general reassessment of real estate","url":"\/58.1-3259\/","token":"58.1\/III\/32\/5\/58.1-3259","metadata":false},{"id":69315,"structure_id":14441,"section_number":"58.1-3260","catch_line":"Acts authorizing, in certain cities and counties, provision for the annual general reassessment of real estate and equalization of assessments, by continuing assessors, conferring upon assessors certain duties of commissioners of the revenue, etc","url":"\/58.1-3260\/","token":"58.1\/III\/32\/5\/58.1-3260","metadata":false},{"id":68401,"structure_id":14441,"section_number":"58.1-3261","catch_line":"Annual assessment of real estate in certain other cities and counties","url":"\/58.1-3261\/","token":"58.1\/III\/32\/5\/58.1-3261","metadata":false}],"previous_section":{"id":66640,"structure_id":14441,"section_number":"58.1-3252","catch_line":"In counties","url":"\/58.1-3252\/","token":"58.1\/III\/32\/5\/58.1-3252","metadata":false},"next_section":{"id":68917,"structure_id":14441,"section_number":"58.1-3254","catch_line":"Reassessment by direction of governing body","url":"\/58.1-3254\/","token":"58.1\/III\/32\/5\/58.1-3254","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3253\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 84; in 1976, chapters 711 and 717; in 1979, chapter 577; in 1984, chapter 675; in 2008, chapter 540<\/a>.<\/p>","references":[{"id":84126,"section_number":"58.1-3270","catch_line":"Annual or biennial assessment and equalization by commissioner of revenue","order_by":null,"url":"\/58.1-3270\/"},{"id":62912,"section_number":"58.1-3300","catch_line":"Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Department","order_by":null,"url":"\/58.1-3300\/"},{"id":66080,"section_number":"58.1-3373","catch_line":"Permanent board of equalization","order_by":null,"url":"\/58.1-3373\/"}],"refers_to":false,"permalink":{"id":257447,"object_type":"law","relational_id":59031,"identifier":"58.1-3253","token":"58.1\/III\/32\/5\/58.1-3253","url":"\/58.1-3253\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3253\/","token":"58.1\/III\/32\/5\/58.1-3253","dublin_core":{"Title":"Biennial general reassessments; annual or biennial assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3253","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding any other provision of law<\/span>, the governing body of any county or city having at least one full-time real estate appraiser or assessor qualified by the Tax Commissioner<\/span> may provide by ordinance<\/span> for the biennial assessment and equalization of real estate in lieu of the reassessments required under this chapter. Any county or city employing such method shall conduct a new reassessment of all real property biennially, but may complete such reassessment during an entire two-year period, employing the same standards of value for all appraisals made during such period. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In lieu of the method now prescribed by law<\/span>, the governing body of any county or city may, by ordinance<\/span> duly adopted, provide for the annual assessment and equalization of real estate for local taxation, or the biennial assessment as authorized by subsection A. If so made, all real estate shall thereafter be assessed as of January 1 of each year, except as provided in Chapter 30 of this subtitle. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nBIENNIAL GENERAL REASSESSMENTS; ANNUAL OR BIENNIAL ASSESSMENT (\u00a7 58.1-3253)\n\nA. Notwithstanding any other provision of law, the governing body of any county\nor city having at least one full-time real estate appraiser or assessor\nqualified by the Tax Commissioner may provide by ordinance for the biennial\nassessment and equalization of real estate in lieu of the reassessments required\nunder this chapter. Any county or city employing such method shall conduct a new\nreassessment of all real property biennially, but may complete such reassessment\nduring an entire two-year period, employing the same standards of value for all\nappraisals made during such period.\n\nB. In lieu of the method now prescribed by law, the governing body of any county\nor city may, by ordinance duly adopted, provide for the annual assessment and\nequalization of real estate for local taxation, or the biennial assessment as\nauthorized by subsection A. If so made, all real estate shall thereafter be\nassessed as of January 1 of each year, except as provided in Chapter 30 of this\nsubtitle.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-769.2, 58-778.1; 1966, c. 84; 1976, cc. 711, 717;\n1979, c. 577; 1984, c. 675; 2008, c. 540.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}