{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3256.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3256.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3256.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3256.html"}],"law_id":56822,"edition_id":1,"section_id":56822,"structure_id":14441,"section_number":"58.1-3256","catch_line":"Reassessment in towns; appeals of assessments","history":"Code 1950, \u00a7 58-795; 1956, c. 219; 1958, c. 428; 1962, c. 174; 1976, c. 717; 1983, c. 304; 1984, c. 675; 2003, c. 1036; 2023, cc. 506, 507.","full_text":"In any incorporated town there may be for town taxation and debt limitation, a general reassessment of the real estate in any such town in the year designated, and every fourth year thereafter, that the council of such town shall declare by ordinance or resolution the necessity therefor. Every such general reassessment of real estate in any such town shall be made by a board of assessors consisting of three residents, a majority of whom shall be freeholders, who hold no official office or position with the town government, appointed by the council of such town for each general reassessment and the compensation of the person so designated shall be prescribed by the council and paid out of the town treasury. The assessors so designated shall assess the property in accordance with the general law and Constitution of Virginia. If for any cause the board is unable to complete an assessment within the year for which it is appointed, the council shall extend the time therefor for three months. Any vacancy in the membership of the board shall be filled by the council within 30 days after the occurrence thereof, but such vacancy shall not invalidate any assessment. The assessments so made shall be open for public inspection after notice of such inspection shall have been advertised in a newspaper of general circulation within the town at least seven days prior to such date or dates of inspection. Within 30 days after the final date of inspection the assessors shall file the completed reassessments in the office of the town clerk and at the same time forward to the Department of Taxation a copy of the recapitulation sheets of such assessments.\n\t\tAny person, firm, or corporation claiming to be aggrieved by any assessment may, within 30 days after the filing of reassessments in the office of the town clerk, apply to the town board of equalization for a correction of such assessment by filing with the town clerk a written statement setting forth his grievances. The board of equalization of every such town shall, within 30 days of the filing of such complaint, fix a date for a hearing on such application and, after giving the applicant at least 10 days&#8217; notice of the time fixed, shall hear such evidence as may be introduced by interested parties and correct the assessment by increasing or reducing the same. The circuit court having jurisdiction within the town shall, in each tax year immediately following the year in which a general reassessment was conducted, appoint for such town a board of equalization of real estate assessments made up of three to five citizens of the town. Any such town board of equalization shall be subject to the same member composition requirements and limits on terms of service as provided for boards of equalization pursuant to \u00a7 58.1-3374. In addition, at least once in every four years of service on a town board of equalization, each member of such board shall take continuing education instruction provided by the Tax Commissioner pursuant to \u00a7 58.1-206. In equalizing real property tax assessments, such board of equalization shall hear complaints, including but not limited to, that real property is assessed at more than fair market value. In hearing complaints, the board shall establish the value of real property as provided in \u00a7 58.1-3378. The provisions of \u00a7 58.1-3379 shall apply to all complaints heard by any town board of equalization.\n\t\tTown taxes for each year on real estate subject to reassessment shall be extended on the basis of the last general reassessment made prior to such year subject to such changes as may have been lawfully made. The town tax assessor shall make changes required by new construction, subdivision and disaster loss. The council of any town may provide by ordinance that it will have a general reassessment of real estate in the town in the year designated by the town council and every year thereafter. The town council may declare the necessity for such general reassessment by such ordinance, but in all other respects this section shall be controlling. No county or district levies shall be extended on any assessments made under the provisions of this section.\n\t\tAny town which has failed to conduct a general reassessment within five years shall use only those assessed values assigned by the county.","order_by":null,"text":{"0":{"id":208095,"text":"In any incorporated town there may be for town taxation and debt limitation, a general reassessment of the real estate in any such town in the year designated, and every fourth year thereafter, that the council of such town shall declare by ordinance or resolution the necessity therefor. Every such general reassessment of real estate in any such town shall be made by a board of assessors consisting of three residents, a majority of whom shall be freeholders, who hold no official office or position with the town government, appointed by the council of such town for each general reassessment and the compensation of the person so designated shall be prescribed by the council and paid out of the town treasury. The assessors so designated shall assess the property in accordance with the general law and Constitution of Virginia. If for any cause the board is unable to complete an assessment within the year for which it is appointed, the council shall extend the time therefor for three months. Any vacancy in the membership of the board shall be filled by the council within 30 days after the occurrence thereof, but such vacancy shall not invalidate any assessment. The assessments so made shall be open for public inspection after notice of such inspection shall have been advertised in a newspaper of general circulation within the town at least seven days prior to such date or dates of inspection. Within 30 days after the final date of inspection the assessors shall file the completed reassessments in the office of the town clerk and at the same time forward to the Department of Taxation a copy of the recapitulation sheets of such assessments.\n\t\tAny person, firm, or corporation claiming to be aggrieved by any assessment may, within 30 days after the filing of reassessments in the office of the town clerk, apply to the town board of equalization for a correction of such assessment by filing with the town clerk a written statement setting forth his grievances. The board of equalization of every such town shall, within 30 days of the filing of such complaint, fix a date for a hearing on such application and, after giving the applicant at least 10 days&#8217; notice of the time fixed, shall hear such evidence as may be introduced by interested parties and correct the assessment by increasing or reducing the same. The circuit court having jurisdiction within the town shall, in each tax year immediately following the year in which a general reassessment was conducted, appoint for such town a board of equalization of real estate assessments made up of three to five citizens of the town. Any such town board of equalization shall be subject to the same member composition requirements and limits on terms of service as provided for boards of equalization pursuant to \u00a7 58.1-3374. In addition, at least once in every four years of service on a town board of equalization, each member of such board shall take continuing education instruction provided by the Tax Commissioner pursuant to \u00a7 58.1-206. In equalizing real property tax assessments, such board of equalization shall hear complaints, including but not limited to, that real property is assessed at more than fair market value. In hearing complaints, the board shall establish the value of real property as provided in \u00a7 58.1-3378. The provisions of \u00a7 58.1-3379 shall apply to all complaints heard by any town board of equalization.\n\t\tTown taxes for each year on real estate subject to reassessment shall be extended on the basis of the last general reassessment made prior to such year subject to such changes as may have been lawfully made. The town tax assessor shall make changes required by new construction, subdivision and disaster loss. The council of any town may provide by ordinance that it will have a general reassessment of real estate in the town in the year designated by the town council and every year thereafter. The town council may declare the necessity for such general reassessment by such ordinance, but in all other respects this section shall be controlling. No county or district levies shall be extended on any assessments made under the provisions of this section.\n\t\tAny town which has failed to conduct a general reassessment within five years shall use only those assessed values assigned by the county.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3256\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 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 1956, chapter 219; in 1958, chapter 428; in 1962, chapter 174; in 1976, chapter 717; in 1983, chapter 304; in 1984, chapter 675; in 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP1036\">1036<\/a>; in 2023, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?231+ful+CHAP0506\">506<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?231+ful+CHAP0507\">507<\/a>.<\/p>","references":false,"refers_to":[{"id":70654,"section_number":"58.1-206","catch_line":"Continuing education program for assessing officers and boards of equalization","order_by":null,"url":"\/58.1-206\/"},{"id":64967,"section_number":"58.1-3374","catch_line":"Qualifications of members; vacancies","order_by":null,"url":"\/58.1-3374\/"},{"id":74684,"section_number":"58.1-3378","catch_line":"Sittings; notices thereof","order_by":null,"url":"\/58.1-3378\/"},{"id":63255,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","order_by":null,"url":"\/58.1-3379\/"}],"permalink":{"id":257459,"object_type":"law","relational_id":56822,"identifier":"58.1-3256","token":"58.1\/III\/32\/5\/58.1-3256","url":"\/58.1-3256\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3256\/","token":"58.1\/III\/32\/5\/58.1-3256","dublin_core":{"Title":"Reassessment in towns; appeals of assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3256","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In any incorporated town there may be for town taxation and debt limitation, a general reassessment of the real estate in any such town in the year designated, and every fourth year thereafter, that the council of such town shall declare by <span class=\"dictionary\">ordinance<\/span> or resolution the necessity therefor. Every such general reassessment of real estate in any such town shall be made by a board of assessors consisting of three <span class=\"dictionary\">residents<\/span>, a majority of whom shall be <span class=\"dictionary\">freeholders<\/span>, who hold no official office or position with the town government, appointed by the council of such town for each general reassessment and the compensation of the person so designated shall be prescribed by the council and paid out of the town treasury. The assessors so designated shall assess the property in accordance with the general <span class=\"dictionary\">law<\/span> and Constitution of Virginia. If for any cause the board is unable to complete an assessment within the year for which it is appointed, the council shall extend the time therefor for three months. Any vacancy in the membership of the board shall be filled by the council within 30 days after the occurrence thereof, but such vacancy shall not invalidate any assessment. The assessments so made shall be open for public inspection after notice of such inspection shall have been advertised in a newspaper of general circulation within the town at least seven days prior to such date or dates of inspection. Within 30 days after the final date of inspection the assessors shall file the completed reassessments in the office of the town clerk and at the same time forward to the <span class=\"dictionary\">Department<\/span> of Taxation a copy of the recapitulation sheets of such assessments.\n\t\tAny person, firm, or corporation claiming to be aggrieved by any assessment may, within 30 days after the filing of reassessments in the office of the town clerk, apply to the town board of equalization for a correction of such assessment by filing with the town clerk a written statement setting forth his grievances. The board of equalization of every such town shall, within 30 days of the filing of such complaint, fix a date for a <span class=\"dictionary\">hearing<\/span> on such application and, after giving the applicant at least 10 days&#8217; notice of the time fixed, shall hear such <span class=\"dictionary\">evidence<\/span> as may be introduced by interested parties and correct the assessment by increasing or reducing the same. The <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> having <span class=\"dictionary\">jurisdiction<\/span> within the town shall, in each tax year immediately following the year in which a general reassessment was conducted, appoint for such town a board of equalization of real estate assessments made up of three to five citizens of the town. Any such town board of equalization shall be subject to the same member composition requirements and limits on terms of service as provided for boards of equalization pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Qualifications of members; vacancies\" href=\"\/58.1-3374\/\">58.1-3374<\/a>. In addition, at least once in every four years of service on a town board of equalization, each member of such board shall take continuing education instruction provided by the <span class=\"dictionary\">Tax Commissioner<\/span> pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Continuing education program for assessing officers and boards of equalization\" href=\"\/58.1-206\/\">58.1-206<\/a>. In equalizing real property tax assessments, such board of equalization shall hear complaints, including but not limited to, that real property is assessed at more than fair market value. In <span class=\"dictionary\">hearing<\/span> complaints, the board shall establish the value of real property as provided in \u00a7&nbsp;<a class=\"law\" title=\"Sittings; notices thereof\" href=\"\/58.1-3378\/\">58.1-3378<\/a>. The provisions of \u00a7&nbsp;<a class=\"law\" title=\"Hearing complaints and equalizing assessments\" href=\"\/58.1-3379\/\">58.1-3379<\/a> shall apply to all complaints heard by any town board of equalization.\n\t\tTown taxes for each year on real estate subject to reassessment shall be extended on the basis of the last general reassessment made prior to such year subject to such changes as may have been lawfully made. The town tax assessor shall make changes required by new construction, subdivision and disaster loss. The council of any town may provide by <span class=\"dictionary\">ordinance<\/span> that it will have a general reassessment of real estate in the town in the year designated by the town council and every year thereafter. The town council may declare the necessity for such general reassessment by such <span class=\"dictionary\">ordinance<\/span>, but in all other respects this section shall be controlling. No county or district levies shall be extended on any assessments made under the provisions of this section.\n\t\tAny town which has failed to conduct a general reassessment within five years shall use only those assessed values assigned by the county.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREASSESSMENT IN TOWNS; APPEALS OF ASSESSMENTS (\u00a7 58.1-3256)\n\nIn any incorporated town there may be for town taxation and debt limitation, a\ngeneral reassessment of the real estate in any such town in the year designated,\nand every fourth year thereafter, that the council of such town shall declare by\nordinance or resolution the necessity therefor. Every such general reassessment\nof real estate in any such town shall be made by a board of assessors consisting\nof three residents, a majority of whom shall be freeholders, who hold no\nofficial office or position with the town government, appointed by the council\nof such town for each general reassessment and the compensation of the person so\ndesignated shall be prescribed by the council and paid out of the town treasury.\nThe assessors so designated shall assess the property in accordance with the\ngeneral law and Constitution of Virginia. If for any cause the board is unable\nto complete an assessment within the year for which it is appointed, the council\nshall extend the time therefor for three months. Any vacancy in the membership\nof the board shall be filled by the council within 30 days after the occurrence\nthereof, but such vacancy shall not invalidate any assessment. The assessments\nso made shall be open for public inspection after notice of such inspection\nshall have been advertised in a newspaper of general circulation within the town\nat least seven days prior to such date or dates of inspection. Within 30 days\nafter the final date of inspection the assessors shall file the completed\nreassessments in the office of the town clerk and at the same time forward to\nthe Department of Taxation a copy of the recapitulation sheets of such\nassessments.\n\t\tAny person, firm, or corporation claiming to be aggrieved by any assessment\nmay, within 30 days after the filing of reassessments in the office of the town\nclerk, apply to the town board of equalization for a correction of such\nassessment by filing with the town clerk a written statement setting forth his\ngrievances. The board of equalization of every such town shall, within 30 days\nof the filing of such complaint, fix a date for a hearing on such application\nand, after giving the applicant at least 10 days&#8217; notice of the time\nfixed, shall hear such evidence as may be introduced by interested parties and\ncorrect the assessment by increasing or reducing the same. The circuit court\nhaving jurisdiction within the town shall, in each tax year immediately\nfollowing the year in which a general reassessment was conducted, appoint for\nsuch town a board of equalization of real estate assessments made up of three to\nfive citizens of the town. Any such town board of equalization shall be subject\nto the same member composition requirements and limits on terms of service as\nprovided for boards of equalization pursuant to \u00a7 58.1-3374. In addition, at\nleast once in every four years of service on a town board of equalization, each\nmember of such board shall take continuing education instruction provided by the\nTax Commissioner pursuant to \u00a7 58.1-206. In equalizing real property tax\nassessments, such board of equalization shall hear complaints, including but not\nlimited to, that real property is assessed at more than fair market value. In\nhearing complaints, the board shall establish the value of real property as\nprovided in \u00a7 58.1-3378. The provisions of \u00a7 58.1-3379 shall apply to all\ncomplaints heard by any town board of equalization.\n\t\tTown taxes for each year on real estate subject to reassessment shall be\nextended on the basis of the last general reassessment made prior to such year\nsubject to such changes as may have been lawfully made. The town tax assessor\nshall make changes required by new construction, subdivision and disaster loss.\nThe council of any town may provide by ordinance that it will have a general\nreassessment of real estate in the town in the year designated by the town\ncouncil and every year thereafter. The town council may declare the necessity\nfor such general reassessment by such ordinance, but in all other respects this\nsection shall be controlling. No county or district levies shall be extended on\nany assessments made under the provisions of this section.\n\t\tAny town which has failed to conduct a general reassessment within five years\nshall use only those assessed values assigned by the county.\n\nHISTORY: Code 1950, \u00a7 58-795; 1956, c. 219; 1958, c. 428; 1962, c. 174; 1976,\nc. 717; 1983, c. 304; 1984, c. 675; 2003, c. 1036; 2023, cc. 506, 507.","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}}