{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3331.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3331.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3331.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3331.html"}],"law_id":65857,"edition_id":1,"section_id":65857,"structure_id":16264,"section_number":"58.1-3331","catch_line":"Public disclosure of certain assessment records","history":"Code 1950, \u00a7 58-792.02; 1975, c. 615; 1979, c. 577; 1980, c. 124; 1983, c. 161; 1984, c. 675; 2010, c. 552; 2011, cc. 184, 232; 2015, c. 244.","full_text":"A\n\nAll property appraisal cards or sheets within the custody of a county, city or town assessing officer, except those cards or sheets containing information made confidential by § 58.1-3, shall be open for inspection, after the notice of reassessment is mailed as provided in § 58.1-3330, the normal office hours of such official by any taxpayer, or his duly authorized representative, desiring to review such cards or sheets.B\n\nAny taxpayer, or his duly authorized representative, whose real property has been assessed for taxation shall, upon request, be allowed to examine the working papers used by any such assessing official in arriving at the appraised and assessed value of such person’s land and any improvements thereon.C\n\nUpon request of any taxpayer or his duly authorized representative, the assessing officer of the governing body shall make available information regarding the methodology employed in the calculation of a property’s assessed value to include the capitalization rate used to determine the property’s value, a list of comparable properties or sales figures considered in the valuation, and any other market surveys, formulas, matrices, or other factors considered in determining the value of the property. Upon request of a taxpayer, or his duly authorized representative, whose property has been assessed for taxation, the assessing officer shall provide a written explanation or justification for an increase in the property’s assessed value. Nothing in this section shall be construed to require disclosure of information that is prohibited from disclosure pursuant to §§ 58.1-3 and 58.1-3294.D\n\nThe assessing officer of the governing body may fix and promulgate a limited period within normal office hours when such records shall be available for inspection and copying, but such period of time may not be less than four hours per day on Monday through Friday, except on such days when the office is otherwise closed.E\n\nNotwithstanding any special or general laws to the contrary, in any appeal of the assessment of residential property filed by a taxpayer as an owner of real property containing less than four residential units (i) to the board of equalization pursuant to § 58.1-3379, or (ii) to circuit court pursuant to § 58.1-3984, the assessing officer shall send the taxpayer a written notice provided for in this subsection. Such notice shall be on the first page of such notice and be in bold type no smaller than fourteen points and mailed to, or posted at, the last known address of the taxpayer as shown on the current real estate tax assessment books or current real estate tax assessment records. Notice under this subsection shall satisfy the notice requirements of this section. In an appeal before the board of equalization, such written notice may be contained in the written notice of the hearing date before the board. For all applicable assessments on or after January 1, 2012, such written notice shall: (a) be given at least 45 days prior to the hearing of the taxpayer’s appeal; (b) include a statement informing the taxpayer of his rights under this section to review and obtain copies of all of the assessment records pertaining to the assessing officer’s determination of fair market value of such real property; and (c) advise the taxpayer of his right to request that the assessor make a physical examination of the subject property.F\n\nIf, within at least five days prior to any action by a court under § 58.1-3984 or by a board of equalization under § 58.1-3379, the assessing officer fails to disclose or make available for inspection any information required to be disclosed or made available for inspection and copying under this section, then the assessing official and the applicable local government shall not be allowed to introduce such information or use it in any other manner in any such appeal.","order_by":null,"text":{"0":{"id":239341,"text":"All property appraisal cards or sheets within the custody of a county, city or town assessing officer, except those cards or sheets containing information made confidential by § 58.1-3, shall be open for inspection, after the notice of reassessment is mailed as provided in § 58.1-3330, the normal office hours of such official by any taxpayer, or his duly authorized representative, desiring to review such cards or sheets.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":239342,"text":"Any taxpayer, or his duly authorized representative, whose real property has been assessed for taxation shall, upon request, be allowed to examine the working papers used by any such assessing official in arriving at the appraised and assessed value of such person’s land and any improvements thereon.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":239343,"text":"Upon request of any taxpayer or his duly authorized representative, the assessing officer of the governing body shall make available information regarding the methodology employed in the calculation of a property’s assessed value to include the capitalization rate used to determine the property’s value, a list of comparable properties or sales figures considered in the valuation, and any other market surveys, formulas, matrices, or other factors considered in determining the value of the property. Upon request of a taxpayer, or his duly authorized representative, whose property has been assessed for taxation, the assessing officer shall provide a written explanation or justification for an increase in the property’s assessed value. Nothing in this section shall be construed to require disclosure of information that is prohibited from disclosure pursuant to §§ 58.1-3 and 58.1-3294.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":239344,"text":"The assessing officer of the governing body may fix and promulgate a limited period within normal office hours when such records shall be available for inspection and copying, but such period of time may not be less than four hours per day on Monday through Friday, except on such days when the office is otherwise closed.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":239345,"text":"Notwithstanding any special or general laws to the contrary, in any appeal of the assessment of residential property filed by a taxpayer as an owner of real property containing less than four residential units (i) to the board of equalization pursuant to § 58.1-3379, or (ii) to circuit court pursuant to § 58.1-3984, the assessing officer shall send the taxpayer a written notice provided for in this subsection. Such notice shall be on the first page of such notice and be in bold type no smaller than fourteen points and mailed to, or posted at, the last known address of the taxpayer as shown on the current real estate tax assessment books or current real estate tax assessment records. Notice under this subsection shall satisfy the notice requirements of this section. In an appeal before the board of equalization, such written notice may be contained in the written notice of the hearing date before the board. For all applicable assessments on or after January 1, 2012, such written notice shall: (a) be given at least 45 days prior to the hearing of the taxpayer’s appeal; (b) include a statement informing the taxpayer of his rights under this section to review and obtain copies of all of the assessment records pertaining to the assessing officer’s determination of fair market value of such real property; and (c) advise the taxpayer of his right to request that the assessor make a physical examination of the subject property.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":239346,"text":"If, within at least five days prior to any action by a court under § 58.1-3984 or by a board of equalization under § 58.1-3379, the assessing officer fails to disclose or make available for inspection any information required to be disclosed or made available for inspection and copying under this section, then the assessing official and the applicable local government shall not be allowed to introduce such information or use it in any other manner in any such appeal.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3331\/","history_text":"

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 1975, chapter 615; in 1979, chapter 577; in 1980, chapter 124; in 1983, chapter 161; in 1984, chapter 675; in 2010, chapter 552<\/a>; in 2011, chapters 184<\/a> and 232<\/a>; in 2015, chapter 244<\/a>.<\/p>","references":[{"id":75592,"section_number":"58.1-3330","catch_line":"Notice of change in assessment","order_by":null,"url":"\/58.1-3330\/"},{"id":63255,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","order_by":null,"url":"\/58.1-3379\/"},{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"}],"refers_to":[{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"},{"id":75592,"section_number":"58.1-3330","catch_line":"Notice of change in assessment","order_by":null,"url":"\/58.1-3330\/"},{"id":63255,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","order_by":null,"url":"\/58.1-3379\/"},{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"}],"permalink":{"id":256921,"object_type":"law","relational_id":65857,"identifier":"58.1-3331","token":"58.1\/III\/32\/10\/58.1-3331","url":"\/58.1-3331\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3331\/","token":"58.1\/III\/32\/10\/58.1-3331","dublin_core":{"Title":"Public disclosure of certain assessment records","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3331","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All property appraisal cards or sheets within the custody<\/span> of a county, city or town assessing officer, except those cards or sheets containing information made confidential by § 58.1-3<\/a>, shall be open for inspection, after the notice of reassessment is mailed as provided in § 58.1-3330<\/a>, the normal office hours of such official by any taxpayer<\/span>, or his duly authorized representative, desiring to review such cards or sheets. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any taxpayer<\/span>, or his duly authorized representative, whose real property has been assessed for taxation shall, upon request, be allowed to examine the working papers used by any such assessing official in arriving at the appraised and assessed value of such person’s land and any improvements thereon. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Upon request of any taxpayer<\/span> or his duly authorized representative, the assessing officer of the governing body shall make available information regarding the methodology employed in the calculation of a property’s assessed value to include the capitalization rate used to determine the property’s value, a list of comparable properties or sales figures considered in the valuation, and any other market surveys, formulas, matrices, or other factors considered in determining the value of the property. Upon request of a taxpayer<\/span>, or his duly authorized representative, whose property has been assessed for taxation, the assessing officer shall provide a written explanation or justification for an increase in the property’s assessed value. Nothing in this section shall be construed to require disclosure of information that is prohibited from disclosure pursuant to §§ 58.1-3<\/a> and 58.1-3294<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The assessing officer of the governing body may fix and promulgate a limited period within normal office hours when such records shall be available for inspection and copying, but such period of time may not be less than four hours per day on Monday through Friday, except on such days when the office is otherwise closed. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Notwithstanding any special or general laws<\/span> to the contrary, in any appeal<\/span> of the assessment of residential property filed by a taxpayer<\/span> as an owner of real property containing less than four residential units (i) to the board of equalization pursuant to § 58.1-3379<\/a>, or (ii) to circuit<\/span> court<\/span> pursuant to § 58.1-3984<\/a>, the assessing officer shall send the taxpayer<\/span> a written notice provided for in this subsection. Such notice shall be on the first page of such notice and be in bold type no smaller than fourteen points and mailed to, or posted at, the last known address of the taxpayer<\/span> as shown on the current real estate tax assessment books or current real estate tax assessment records. Notice under this subsection shall satisfy the notice requirements of this section. In an appeal<\/span> before the board of equalization, such written notice may be contained in the written notice of the hearing<\/span> date before the board. For all applicable assessments on or after January 1, 2012, such written notice shall: (a) be given at least 45 days prior to the hearing<\/span> of the taxpayer<\/span>’s appeal<\/span>; (b) include a statement informing the taxpayer<\/span> of his rights under this section to review and obtain copies of all of the assessment records pertaining to the assessing officer’s determination of fair market value of such real property; and (c) advise the taxpayer<\/span> of his right to request that the assessor make a physical examination of the subject property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> If, within at least five days prior to any action by a court<\/span> under § 58.1-3984<\/a> or by a board of equalization under § 58.1-3379<\/a>, the assessing officer fails to disclose or make available for inspection any information required to be disclosed or made available for inspection and copying under this section, then the assessing official and the applicable local government shall not be allowed to introduce such information or use it in any other manner in any such appeal<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPUBLIC DISCLOSURE OF CERTAIN ASSESSMENT RECORDS (\u00a7 58.1-3331)\n\nA. All property appraisal cards or sheets within the custody of a county, city\nor town assessing officer, except those cards or sheets containing information\nmade confidential by § 58.1-3, shall be open for inspection, after the\nnotice of reassessment is mailed as provided in § 58.1-3330, the normal\noffice hours of such official by any taxpayer, or his duly authorized\nrepresentative, desiring to review such cards or sheets.\n\nB. Any taxpayer, or his duly authorized representative, whose real property has\nbeen assessed for taxation shall, upon request, be allowed to examine the\nworking papers used by any such assessing official in arriving at the appraised\nand assessed value of such person’s land and any improvements thereon.\n\nC. Upon request of any taxpayer or his duly authorized representative, the\nassessing officer of the governing body shall make available information\nregarding the methodology employed in the calculation of a property’s\nassessed value to include the capitalization rate used to determine the\nproperty’s value, a list of comparable properties or sales figures\nconsidered in the valuation, and any other market surveys, formulas, matrices,\nor other factors considered in determining the value of the property. Upon\nrequest of a taxpayer, or his duly authorized representative, whose property has\nbeen assessed for taxation, the assessing officer shall provide a written\nexplanation or justification for an increase in the property’s assessed\nvalue. Nothing in this section shall be construed to require disclosure of\ninformation that is prohibited from disclosure pursuant to §§ 58.1-3\nand 58.1-3294.\n\nD. The assessing officer of the governing body may fix and promulgate a limited\nperiod within normal office hours when such records shall be available for\ninspection and copying, but such period of time may not be less than four hours\nper day on Monday through Friday, except on such days when the office is\notherwise closed.\n\nE. Notwithstanding any special or general laws to the contrary, in any appeal of\nthe assessment of residential property filed by a taxpayer as an owner of real\nproperty containing less than four residential units (i) to the board of\nequalization pursuant to § 58.1-3379, or (ii) to circuit court pursuant to\n§ 58.1-3984, the assessing officer shall send the taxpayer a written notice\nprovided for in this subsection. Such notice shall be on the first page of such\nnotice and be in bold type no smaller than fourteen points and mailed to, or\nposted at, the last known address of the taxpayer as shown on the current real\nestate tax assessment books or current real estate tax assessment records.\nNotice under this subsection shall satisfy the notice requirements of this\nsection. In an appeal before the board of equalization, such written notice may\nbe contained in the written notice of the hearing date before the board. For all\napplicable assessments on or after January 1, 2012, such written notice shall:\n(a) be given at least 45 days prior to the hearing of the taxpayer’s\nappeal; (b) include a statement informing the taxpayer of his rights under this\nsection to review and obtain copies of all of the assessment records pertaining\nto the assessing officer’s determination of fair market value of such real\nproperty; and (c) advise the taxpayer of his right to request that the assessor\nmake a physical examination of the subject property.\n\nF. If, within at least five days prior to any action by a court under §\n58.1-3984 or by a board of equalization under § 58.1-3379, the assessing\nofficer fails to disclose or make available for inspection any information\nrequired to be disclosed or made available for inspection and copying under this\nsection, then the assessing official and the applicable local government shall\nnot be allowed to introduce such information or use it in any other manner in\nany such appeal.\n\nHISTORY: Code 1950, \u00a7 58-792.02; 1975, c. 615; 1979, c. 577; 1980, c. 124;\n1983, c. 161; 1984, c. 675; 2010, c. 552; 2011, cc. 184, 232; 2015, c. 244.","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}}