{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3330.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3330.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3330.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3330.html"}],"law_id":75592,"edition_id":1,"section_id":75592,"structure_id":16264,"section_number":"58.1-3330","catch_line":"Notice of change in assessment","history":"Code 1950, \u00a7 58-792.01; 1973, c. 210; 1974, c. 179; 1975, c. 614; 1977, c. 594; 1984, c. 675; 2006, cc. 255, 509; 2007, cc. 344, 353; 2014, cc. 71, 802; 2015, cc. 151, 157; 2023, c. 667; 2024, cc. 14, 142.","full_text":"A\n\nWhenever in any county, city, or town there is a reassessment of real estate, or any change in the assessed value of any real estate, notice shall be given by mail directly to each property owner, as shown by the land books of the county, city, or town whose assessment has been changed. Such notice shall be sent by postpaid mail at least 15 days prior to the date of a hearing to protest such change to the address of the property owner as shown on such land books. The governing body of the county, city, or town shall require the officer of such county, city, or town charged with the assessment of real estate to send such notices or it shall provide funds or services to the persons making such reassessment so that such persons can send such notices.B\n\nEvery notice shall, among other matters, show the magisterial or other district, if any, in which the real estate is located, the amount and the new and immediately prior two tax years’ final assessed values of land, and the new and immediately prior two tax years’ final assessed values of improvements. It shall further set out the time and place at which persons may appear before the officers making such reassessment or change and present objections thereto. The notice shall also inform each property owner of the right to view and make copies of records maintained by the local assessment office pursuant to §§ 58.1-3331 and 58.1-3332 and inform each property owner that the records available and the procedure for accessing them are set out in §§ 58.1-3331 and 58.1-3332. In counties that have elected by ordinance to prepare land and personal property books in alphabetical order as authorized by § 58.1-3301 B, such notice may omit reference to districts, as provided herein.\n\t\t\tThe following requirements shall apply to any notice of change in assessment other than one in which the change arises solely from the construction or addition of new improvements to the real estate. If the tax rate that will apply to the new assessed value has been established, then the notice shall set out such rate. In addition, whether or not the tax rate applicable to the new assessed value has been established, the notice shall set out the tax rates for the immediately prior two tax years, the total amount of the new tax levy, based on the current tax rate at the time the notices are prepared, and the amounts of the total tax levies for the immediately prior two tax years, based on the final tax rates for those tax years multiplied by the final assessed values of land and improvements for those tax years, and the percentage changes in the new tax levy from the tax levies in the immediately prior two tax years.\n\t\t\tIf the tax rate that will apply to the new assessed value has not been established, then the notice shall set out the time and place of the next meeting of the local governing body at which public testimony will be accepted on any real estate tax rate changes. Additionally, in any county, city, or town that conducts an annual or biennial reassessment of real estate or in which reassessment of real estate is conducted primarily by employees of the county, city, or town under direction of the commissioner of the revenue, if the overall total assessed value of real property in the locality, excluding additional assessments due to new construction or improvements to real property, would result in an increase of one percent or more in the total real property tax levied in the locality, the notice shall set forth the tax rate that would levy the same amount of real estate tax as the previous year when multiplied by the new total assessed value of real estate, excluding additional assessments due to new construction or improvements to real property. If this meeting will be more than 60 days from the date of the reassessment notice, then instead of the date of the meeting, the notice shall include information on when the date of the meeting will be set and where it will be publicized.C\n\nAny person other than the owner who receives such reassessment notice shall transmit the notice to such owner, at his last known address, immediately on receipt thereof and shall be liable to such owner in an action at law for liquidated damages in the amount of $25, in the event of a failure to so transmit the notice. Mailing such notice to the last known address of the property owner shall be deemed to satisfy the requirements of this section.D\n\nNotwithstanding the provisions of this section, if the address of the taxpayer as shown on the tax record is in care of a lender, the lender shall upon request furnish the county, city, or town a list of such property owners, together with their current addresses as they appear on the books of the lender, or the parties may by agreement permit the lender to forward such notices to the property owner, with the cost of postage to be paid by the county, city, or town.","order_by":null,"text":{"0":{"id":271530,"text":"Whenever in any county, city, or town there is a reassessment of real estate, or any change in the assessed value of any real estate, notice shall be given by mail directly to each property owner, as shown by the land books of the county, city, or town whose assessment has been changed. Such notice shall be sent by postpaid mail at least 15 days prior to the date of a hearing to protest such change to the address of the property owner as shown on such land books. The governing body of the county, city, or town shall require the officer of such county, city, or town charged with the assessment of real estate to send such notices or it shall provide funds or services to the persons making such reassessment so that such persons can send such notices.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":271531,"text":"Every notice shall, among other matters, show the magisterial or other district, if any, in which the real estate is located, the amount and the new and immediately prior two tax years’ final assessed values of land, and the new and immediately prior two tax years’ final assessed values of improvements. It shall further set out the time and place at which persons may appear before the officers making such reassessment or change and present objections thereto. The notice shall also inform each property owner of the right to view and make copies of records maintained by the local assessment office pursuant to §§ 58.1-3331 and 58.1-3332 and inform each property owner that the records available and the procedure for accessing them are set out in §§ 58.1-3331 and 58.1-3332. In counties that have elected by ordinance to prepare land and personal property books in alphabetical order as authorized by § 58.1-3301 B, such notice may omit reference to districts, as provided herein.\n\t\t\tThe following requirements shall apply to any notice of change in assessment other than one in which the change arises solely from the construction or addition of new improvements to the real estate. If the tax rate that will apply to the new assessed value has been established, then the notice shall set out such rate. In addition, whether or not the tax rate applicable to the new assessed value has been established, the notice shall set out the tax rates for the immediately prior two tax years, the total amount of the new tax levy, based on the current tax rate at the time the notices are prepared, and the amounts of the total tax levies for the immediately prior two tax years, based on the final tax rates for those tax years multiplied by the final assessed values of land and improvements for those tax years, and the percentage changes in the new tax levy from the tax levies in the immediately prior two tax years.\n\t\t\tIf the tax rate that will apply to the new assessed value has not been established, then the notice shall set out the time and place of the next meeting of the local governing body at which public testimony will be accepted on any real estate tax rate changes. Additionally, in any county, city, or town that conducts an annual or biennial reassessment of real estate or in which reassessment of real estate is conducted primarily by employees of the county, city, or town under direction of the commissioner of the revenue, if the overall total assessed value of real property in the locality, excluding additional assessments due to new construction or improvements to real property, would result in an increase of one percent or more in the total real property tax levied in the locality, the notice shall set forth the tax rate that would levy the same amount of real estate tax as the previous year when multiplied by the new total assessed value of real estate, excluding additional assessments due to new construction or improvements to real property. If this meeting will be more than 60 days from the date of the reassessment notice, then instead of the date of the meeting, the notice shall include information on when the date of the meeting will be set and where it will be publicized.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":271532,"text":"Any person other than the owner who receives such reassessment notice shall transmit the notice to such owner, at his last known address, immediately on receipt thereof and shall be liable to such owner in an action at law for liquidated damages in the amount of $25, in the event of a failure to so transmit the notice. Mailing such notice to the last known address of the property owner shall be deemed to satisfy the requirements of this section.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":271533,"text":"Notwithstanding the provisions of this section, if the address of the taxpayer as shown on the tax record is in care of a lender, the lender shall upon request furnish the county, city, or town a list of such property owners, together with their current addresses as they appear on the books of the lender, or the parties may by agreement permit the lender to forward such notices to the property owner, with the cost of postage to be paid by the county, city, or town.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":16264,"edition_id":1,"name":"Public Disclosure\/Access to Records","identifier":"10","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 04:11:42","date_modified":"2026-06-26 04:11:42","permalink":{"id":256915,"object_type":"structure","relational_id":16264,"identifier":"10","token":"58.1\/III\/32\/10","url":"\/58.1\/III\/32\/10\/","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":75592,"structure_id":16264,"section_number":"58.1-3330","catch_line":"Notice of change in assessment","url":"\/58.1-3330\/","token":"58.1\/III\/32\/10\/58.1-3330","metadata":false},{"id":65857,"structure_id":16264,"section_number":"58.1-3331","catch_line":"Public disclosure of certain assessment records","url":"\/58.1-3331\/","token":"58.1\/III\/32\/10\/58.1-3331","metadata":false},{"id":77701,"structure_id":16264,"section_number":"58.1-3332","catch_line":"Property appraisal cards or sheets","url":"\/58.1-3332\/","token":"58.1\/III\/32\/10\/58.1-3332","metadata":false}],"next_section":{"id":65857,"structure_id":16264,"section_number":"58.1-3331","catch_line":"Public disclosure of certain assessment records","url":"\/58.1-3331\/","token":"58.1\/III\/32\/10\/58.1-3331","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3330\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 11 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 1973, chapter 210; in 1974, chapter 179; in 1975, chapter 614; in 1977, chapter 594; in 1984, chapter 675; in 2006, chapters 255<\/a> and 509<\/a>; in 2007, chapters 344<\/a> and 353<\/a>; in 2014, chapters 71<\/a> and 802<\/a>; in 2015, chapters 151<\/a> and 157<\/a>; in 2023, chapter 667<\/a>; in 2024, chapters 14<\/a> and 142<\/a>.<\/p>","references":[{"id":64624,"section_number":"58.1-3213.1","catch_line":"Notice of local real estate tax exemption or deferral program for elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3213.1\/"},{"id":86096,"section_number":"58.1-3234","catch_line":"Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc","order_by":null,"url":"\/58.1-3234\/"},{"id":65857,"section_number":"58.1-3331","catch_line":"Public disclosure of certain assessment records","order_by":null,"url":"\/58.1-3331\/"},{"id":74684,"section_number":"58.1-3378","catch_line":"Sittings; notices thereof","order_by":null,"url":"\/58.1-3378\/"},{"id":78988,"section_number":"58.1-3912","catch_line":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","order_by":null,"url":"\/58.1-3912\/"}],"refers_to":[{"id":84062,"section_number":"58.1-3301","catch_line":"Form of land book","order_by":null,"url":"\/58.1-3301\/"},{"id":65857,"section_number":"58.1-3331","catch_line":"Public disclosure of certain assessment records","order_by":null,"url":"\/58.1-3331\/"},{"id":77701,"section_number":"58.1-3332","catch_line":"Property appraisal cards or sheets","order_by":null,"url":"\/58.1-3332\/"}],"permalink":{"id":256917,"object_type":"law","relational_id":75592,"identifier":"58.1-3330","token":"58.1\/III\/32\/10\/58.1-3330","url":"\/58.1-3330\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3330\/","token":"58.1\/III\/32\/10\/58.1-3330","dublin_core":{"Title":"Notice of change in assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3330","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Whenever in any county, city, or town there is a reassessment of real estate, or any change in the assessed value of any real estate, notice shall be given by mail directly to each property owner, as shown by the land books of the county, city, or town whose assessment has been changed. Such notice shall be sent by postpaid mail at least 15 days prior to the date of a hearing<\/span> to protest such change to the address of the property owner as shown on such land books. The governing body of the county, city, or town shall require the officer of such county, city, or town charged with the assessment of real estate to send such notices or it shall provide funds or services to the persons making such reassessment so that such persons can send such notices. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every notice shall, among other matters, show the magisterial or other district, if any, in which the real estate is located, the amount and the new and immediately prior two tax years’ final assessed values of land, and the new and immediately prior two tax years’ final assessed values of improvements. It shall further set out the time and place at which persons may appear before the officers making such reassessment or change and present objections thereto. The notice shall also inform each property owner of the right to view and make copies of records maintained by the local assessment office pursuant to §§ 58.1-3331<\/a> and 58.1-3332<\/a> and inform each property owner that the records available and the procedure for accessing them are set out in §§ 58.1-3331<\/a> and 58.1-3332<\/a>. In counties that have elected by ordinance<\/span> to prepare land and personal property books in alphabetical order<\/span> as authorized by § 58.1-3301<\/a> B, such notice may omit reference to districts, as provided herein.\n\t\t\tThe following requirements shall apply to any notice of change in assessment other than one in which the change arises solely from the construction or addition of new improvements to the real estate. If the tax rate that will apply to the new assessed value has been established, then the notice shall set out such rate. In addition, whether or not the tax rate applicable to the new assessed value has been established, the notice shall set out the tax rates for the immediately prior two tax years, the total amount of the new tax levy<\/span>, based on the current tax rate at the time the notices are prepared, and the amounts of the total tax levies for the immediately prior two tax years, based on the final tax rates for those tax years multiplied by the final assessed values of land and improvements for those tax years, and the percentage changes in the new tax levy<\/span> from the tax levies in the immediately prior two tax years.\n\t\t\tIf the tax rate that will apply to the new assessed value has not been established, then the notice shall set out the time and place of the next meeting of the local governing body at which public testimony<\/span> will be accepted on any real estate tax rate changes. Additionally, in any county, city, or town that conducts an annual or biennial reassessment of real estate or in which reassessment of real estate is conducted primarily by employees of the county, city, or town under direction of the commissioner of the revenue, if the overall total assessed value of real property in the locality, excluding additional assessments due to new construction or improvements to real property, would result in an increase of one percent or more in the total real property tax levied in the locality, the notice shall set forth the tax rate that would levy<\/span> the same amount of real estate tax as the previous year when multiplied by the new total assessed value of real estate, excluding additional assessments due to new construction or improvements to real property. If this meeting will be more than 60 days from the date of the reassessment notice, then instead of the date of the meeting, the notice shall include information on when the date of the meeting will be set and where it will be publicized. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any person other than the owner who receives such reassessment notice shall transmit the notice to such owner, at his last known address, immediately on receipt thereof and shall be liable to such owner in an action at law<\/span> for liquidated damages<\/span> in the amount of $25, in the event of a failure to so transmit the notice. Mailing such notice to the last known address of the property owner shall be deemed to satisfy the requirements of this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Notwithstanding the provisions of this section, if the address of the taxpayer<\/span> as shown on the tax record is in care of a lender, the lender shall upon request furnish the county, city, or town a list of such property owners, together with their current addresses as they appear on the books of the lender, or the parties may by agreement permit the lender to forward such notices to the property owner, with the cost of postage to be paid by the county, city, or town. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNOTICE OF CHANGE IN ASSESSMENT (\u00a7 58.1-3330)\n\nA. Whenever in any county, city, or town there is a reassessment of real estate,\nor any change in the assessed value of any real estate, notice shall be given by\nmail directly to each property owner, as shown by the land books of the county,\ncity, or town whose assessment has been changed. Such notice shall be sent by\npostpaid mail at least 15 days prior to the date of a hearing to protest such\nchange to the address of the property owner as shown on such land books. The\ngoverning body of the county, city, or town shall require the officer of such\ncounty, city, or town charged with the assessment of real estate to send such\nnotices or it shall provide funds or services to the persons making such\nreassessment so that such persons can send such notices.\n\nB. Every notice shall, among other matters, show the magisterial or other\ndistrict, if any, in which the real estate is located, the amount and the new\nand immediately prior two tax years’ final assessed values of land, and\nthe new and immediately prior two tax years’ final assessed values of\nimprovements. It shall further set out the time and place at which persons may\nappear before the officers making such reassessment or change and present\nobjections thereto. The notice shall also inform each property owner of the\nright to view and make copies of records maintained by the local assessment\noffice pursuant to §§ 58.1-3331 and 58.1-3332 and inform each property\nowner that the records available and the procedure for accessing them are set\nout in §§ 58.1-3331 and 58.1-3332. In counties that have elected by\nordinance to prepare land and personal property books in alphabetical order as\nauthorized by § 58.1-3301 B, such notice may omit reference to districts,\nas provided herein.\n\t\t\tThe following requirements shall apply to any notice of change in assessment\nother than one in which the change arises solely from the construction or\naddition of new improvements to the real estate. If the tax rate that will apply\nto the new assessed value has been established, then the notice shall set out\nsuch rate. In addition, whether or not the tax rate applicable to the new\nassessed value has been established, the notice shall set out the tax rates for\nthe immediately prior two tax years, the total amount of the new tax levy, based\non the current tax rate at the time the notices are prepared, and the amounts of\nthe total tax levies for the immediately prior two tax years, based on the final\ntax rates for those tax years multiplied by the final assessed values of land\nand improvements for those tax years, and the percentage changes in the new tax\nlevy from the tax levies in the immediately prior two tax years.\n\t\t\tIf the tax rate that will apply to the new assessed value has not been\nestablished, then the notice shall set out the time and place of the next\nmeeting of the local governing body at which public testimony will be accepted\non any real estate tax rate changes. Additionally, in any county, city, or town\nthat conducts an annual or biennial reassessment of real estate or in which\nreassessment of real estate is conducted primarily by employees of the county,\ncity, or town under direction of the commissioner of the revenue, if the overall\ntotal assessed value of real property in the locality, excluding additional\nassessments due to new construction or improvements to real property, would\nresult in an increase of one percent or more in the total real property tax\nlevied in the locality, the notice shall set forth the tax rate that would levy\nthe same amount of real estate tax as the previous year when multiplied by the\nnew total assessed value of real estate, excluding additional assessments due to\nnew construction or improvements to real property. If this meeting will be more\nthan 60 days from the date of the reassessment notice, then instead of the date\nof the meeting, the notice shall include information on when the date of the\nmeeting will be set and where it will be publicized.\n\nC. Any person other than the owner who receives such reassessment notice shall\ntransmit the notice to such owner, at his last known address, immediately on\nreceipt thereof and shall be liable to such owner in an action at law for\nliquidated damages in the amount of $25, in the event of a failure to so\ntransmit the notice. Mailing such notice to the last known address of the\nproperty owner shall be deemed to satisfy the requirements of this section.\n\nD. Notwithstanding the provisions of this section, if the address of the\ntaxpayer as shown on the tax record is in care of a lender, the lender shall\nupon request furnish the county, city, or town a list of such property owners,\ntogether with their current addresses as they appear on the books of the lender,\nor the parties may by agreement permit the lender to forward such notices to the\nproperty owner, with the cost of postage to be paid by the county, city, or\ntown.\n\nHISTORY: Code 1950, \u00a7 58-792.01; 1973, c. 210; 1974, c. 179; 1975, c. 614;\n1977, c. 594; 1984, c. 675; 2006, cc. 255, 509; 2007, cc. 344, 353; 2014, cc.\n71, 802; 2015, cc. 151, 157; 2023, c. 667; 2024, cc. 14, 142.","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}}