{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3378.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3378.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3378.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3378.html"}],"law_id":74684,"edition_id":1,"section_id":74684,"structure_id":15054,"section_number":"58.1-3378","catch_line":"Sittings; notices thereof","history":"Code 1950, \u00a7 58-903; 1976, c. 679; 1983, c. 304; 1984, c. 675; 1989, c. 300; 2000, c. 383; 2003, c. 1036; 2013, c. 197; 2018, cc. 341, 604; 2023, cc. 506, 507.","full_text":"Each board of equalization shall sit at and for such time or times as may be necessary to discharge the duties imposed and to exercise the powers conferred by this chapter. Of each sitting public notice shall be given at least seven days beforehand by publication in a newspaper having general circulation in the county or city and, in a county, also by posting the notice at the courthouse and at each public library, voting precinct or both. Such posting shall be done by the sheriff or his deputy. Such notice shall inform the public that the board shall sit at the place or places and on the days named therein for the purpose of equalizing real estate assessments in such county or city and for the purpose of hearing complaints of inequalities wherein the property owners allege a lack of uniformity in assessment, or errors in acreage in such real estate assessments. The board also shall hear complaints that real property is assessed at more than fair market value. Except as otherwise provided by the Code of Virginia:\n\n1\n\nThe fair market value of real property shall be established by the board as of January 1 of the applicable year; or2\n\nIf a county or city has adopted July 1 as its tax day for real property pursuant to § 58.1-3011, then, for other than public service corporation property, the fair market value of real property shall be established by the board as of July 1 of the applicable year.\n\t\t\tThe governing body of any county or city may provide by ordinance the date by which applications must be made by property owners or lessees for relief. Such date shall not be earlier than 30 days after the termination of the date set by the assessing officer to hear objections to the assessments as provided in § 58.1-3330. If no applications for relief are received by such date, the board of equalization shall be deemed to have discharged its duties. Such governing body may also provide by ordinance the deadline by which all applications must be finally disposed of by the board of equalization. All such deadlines shall be clearly stated on the notice of assessment. Notwithstanding such deadlines, if a taxpayer applies to the commissioner of the revenue or other official performing the duties imposed on commissioners of the revenue for relief from a real property tax assessment prior to such deadlines, and such deadlines occur prior to a final determination on such application for relief, and the taxpayer advises the circuit court that he wishes to appeal the determination to the board of equalization, then the circuit court may require the board of equalization to hear and act on such appeal. The governing body may provide for applications for relief to be made electronically; however, taxpayers retain the right to file applications on traditional paper forms provided by the governing body as long as such forms are submitted prior to the established deadline. If such paper forms are mailed by the applicant, the postmark date shall be considered the date of receipt by the governing body. A hearing for relief before the board of equalization regarding an assessment on residential property shall not be denied on the basis of a lack of information on the application for relief, as long as the application includes the address, the parcel number, and the owner’s proposed assessed value for the property. If the application for relief is sent electronically, the date the applicant sends the application shall be considered the date of receipt by the governing body. The application is considered sent when it meets the requirements of subsection (a) of § 59.1-493. A hearing for relief before the board of equalization regarding an assessment on commercial, multi-family residential, or industrial property on the basis of fair market value shall not be denied on the basis of a lack of information on the application, as long as documentation of any applicable assessment methodologies is submitted with the application, and the application includes the address, the parcel number, and the owner’s proposed assessed value for the property.","order_by":null,"text":{"0":{"id":268441,"text":"Each board of equalization shall sit at and for such time or times as may be necessary to discharge the duties imposed and to exercise the powers conferred by this chapter. Of each sitting public notice shall be given at least seven days beforehand by publication in a newspaper having general circulation in the county or city and, in a county, also by posting the notice at the courthouse and at each public library, voting precinct or both. Such posting shall be done by the sheriff or his deputy. Such notice shall inform the public that the board shall sit at the place or places and on the days named therein for the purpose of equalizing real estate assessments in such county or city and for the purpose of hearing complaints of inequalities wherein the property owners allege a lack of uniformity in assessment, or errors in acreage in such real estate assessments. The board also shall hear complaints that real property is assessed at more than fair market value. Except as otherwise provided by the Code of Virginia:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":268442,"text":"The fair market value of real property shall be established by the board as of January 1 of the applicable year; or","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":268443,"text":"If a county or city has adopted July 1 as its tax day for real property pursuant to § 58.1-3011, then, for other than public service corporation property, the fair market value of real property shall be established by the board as of July 1 of the applicable year.\n\t\t\tThe governing body of any county or city may provide by ordinance the date by which applications must be made by property owners or lessees for relief. Such date shall not be earlier than 30 days after the termination of the date set by the assessing officer to hear objections to the assessments as provided in § 58.1-3330. If no applications for relief are received by such date, the board of equalization shall be deemed to have discharged its duties. Such governing body may also provide by ordinance the deadline by which all applications must be finally disposed of by the board of equalization. All such deadlines shall be clearly stated on the notice of assessment. Notwithstanding such deadlines, if a taxpayer applies to the commissioner of the revenue or other official performing the duties imposed on commissioners of the revenue for relief from a real property tax assessment prior to such deadlines, and such deadlines occur prior to a final determination on such application for relief, and the taxpayer advises the circuit court that he wishes to appeal the determination to the board of equalization, then the circuit court may require the board of equalization to hear and act on such appeal. The governing body may provide for applications for relief to be made electronically; however, taxpayers retain the right to file applications on traditional paper forms provided by the governing body as long as such forms are submitted prior to the established deadline. If such paper forms are mailed by the applicant, the postmark date shall be considered the date of receipt by the governing body. A hearing for relief before the board of equalization regarding an assessment on residential property shall not be denied on the basis of a lack of information on the application for relief, as long as the application includes the address, the parcel number, and the owner’s proposed assessed value for the property. If the application for relief is sent electronically, the date the applicant sends the application shall be considered the date of receipt by the governing body. The application is considered sent when it meets the requirements of subsection (a) of § 59.1-493. A hearing for relief before the board of equalization regarding an assessment on commercial, multi-family residential, or industrial property on the basis of fair market value shall not be denied on the basis of a lack of information on the application, as long as documentation of any applicable assessment methodologies is submitted with the application, and the application includes the address, the parcel number, and the owner’s proposed assessed value for the property.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"ancestry":[{"id":15054,"edition_id":1,"name":"Boards of Equalization","identifier":"14","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:51:48","date_modified":"2026-06-26 03:51:48","permalink":{"id":257007,"object_type":"structure","relational_id":15054,"identifier":"14","token":"58.1\/III\/32\/14","url":"\/58.1\/III\/32\/14\/","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":83864,"structure_id":15054,"section_number":"58.1-3370","catch_line":"Appointment","url":"\/58.1-3370\/","token":"58.1\/III\/32\/14\/58.1-3370","metadata":false},{"id":84935,"structure_id":15054,"section_number":"58.1-3371","catch_line":"Appointment in counties with county executive or county manager form of government","url":"\/58.1-3371\/","token":"58.1\/III\/32\/14\/58.1-3371","metadata":false},{"id":68274,"structure_id":15054,"section_number":"58.1-3372","catch_line":"Repealed","url":"\/58.1-3372\/","token":"58.1\/III\/32\/14\/58.1-3372","metadata":false},{"id":66080,"structure_id":15054,"section_number":"58.1-3373","catch_line":"Permanent board of equalization","url":"\/58.1-3373\/","token":"58.1\/III\/32\/14\/58.1-3373","metadata":false},{"id":58158,"structure_id":15054,"section_number":"58.1-3373.1","catch_line":"City may elect to provide for board of equalization","url":"\/58.1-3373.1\/","token":"58.1\/III\/32\/14\/58.1-3373.1","metadata":false},{"id":64967,"structure_id":15054,"section_number":"58.1-3374","catch_line":"Qualifications of members; vacancies","url":"\/58.1-3374\/","token":"58.1\/III\/32\/14\/58.1-3374","metadata":false},{"id":57395,"structure_id":15054,"section_number":"58.1-3375","catch_line":"Compensation of members","url":"\/58.1-3375\/","token":"58.1\/III\/32\/14\/58.1-3375","metadata":false},{"id":73651,"structure_id":15054,"section_number":"58.1-3376","catch_line":"Organization and assistants; legal assistance","url":"\/58.1-3376\/","token":"58.1\/III\/32\/14\/58.1-3376","metadata":false},{"id":82893,"structure_id":15054,"section_number":"58.1-3377","catch_line":"Use of land books","url":"\/58.1-3377\/","token":"58.1\/III\/32\/14\/58.1-3377","metadata":false},{"id":74684,"structure_id":15054,"section_number":"58.1-3378","catch_line":"Sittings; notices thereof","url":"\/58.1-3378\/","token":"58.1\/III\/32\/14\/58.1-3378","metadata":false},{"id":63255,"structure_id":15054,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","url":"\/58.1-3379\/","token":"58.1\/III\/32\/14\/58.1-3379","metadata":false},{"id":79877,"structure_id":15054,"section_number":"58.1-3380","catch_line":"Taxpayer or local authorities may apply for equalization","url":"\/58.1-3380\/","token":"58.1\/III\/32\/14\/58.1-3380","metadata":false},{"id":70334,"structure_id":15054,"section_number":"58.1-3381","catch_line":"Action of board; notice required before increase made","url":"\/58.1-3381\/","token":"58.1\/III\/32\/14\/58.1-3381","metadata":false},{"id":67131,"structure_id":15054,"section_number":"58.1-3382","catch_line":"Appeal","url":"\/58.1-3382\/","token":"58.1\/III\/32\/14\/58.1-3382","metadata":false},{"id":61917,"structure_id":15054,"section_number":"58.1-3383","catch_line":"Omitted real estate and duplicate assessments","url":"\/58.1-3383\/","token":"58.1\/III\/32\/14\/58.1-3383","metadata":false},{"id":81513,"structure_id":15054,"section_number":"58.1-3384","catch_line":"Minutes and copies of orders","url":"\/58.1-3384\/","token":"58.1\/III\/32\/14\/58.1-3384","metadata":false},{"id":69876,"structure_id":15054,"section_number":"58.1-3385","catch_line":"Commissioner to make changes ordered; when order exonerates taxpayer","url":"\/58.1-3385\/","token":"58.1\/III\/32\/14\/58.1-3385","metadata":false},{"id":79153,"structure_id":15054,"section_number":"58.1-3386","catch_line":"Power of boards to send for persons and papers","url":"\/58.1-3386\/","token":"58.1\/III\/32\/14\/58.1-3386","metadata":false},{"id":59974,"structure_id":15054,"section_number":"58.1-3387","catch_line":"Penalty for failure to obey summons","url":"\/58.1-3387\/","token":"58.1\/III\/32\/14\/58.1-3387","metadata":false},{"id":82673,"structure_id":15054,"section_number":"58.1-3388","catch_line":"In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made","url":"\/58.1-3388\/","token":"58.1\/III\/32\/14\/58.1-3388","metadata":false},{"id":68316,"structure_id":15054,"section_number":"58.1-3389","catch_line":"Article not applicable to real estate assessable by Corporation Commission or Department","url":"\/58.1-3389\/","token":"58.1\/III\/32\/14\/58.1-3389","metadata":false}],"previous_section":{"id":82893,"structure_id":15054,"section_number":"58.1-3377","catch_line":"Use of land books","url":"\/58.1-3377\/","token":"58.1\/III\/32\/14\/58.1-3377","metadata":false},"next_section":{"id":63255,"structure_id":15054,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","url":"\/58.1-3379\/","token":"58.1\/III\/32\/14\/58.1-3379","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3378\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 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 1976, chapter 679; in 1983, chapter 304; in 1984, chapter 675; in 1989, chapter 300; in 2000, chapter 383<\/a>; in 2003, chapter 1036<\/a>; in 2013, chapter 197<\/a>; in 2018, chapters 341<\/a> and 604<\/a>; in 2023, chapters 506<\/a> and 507<\/a>.<\/p>","references":[{"id":56822,"section_number":"58.1-3256","catch_line":"Reassessment in towns; appeals of assessments","order_by":null,"url":"\/58.1-3256\/"},{"id":84935,"section_number":"58.1-3371","catch_line":"Appointment in counties with county executive or county manager form of government","order_by":null,"url":"\/58.1-3371\/"},{"id":66080,"section_number":"58.1-3373","catch_line":"Permanent board of equalization","order_by":null,"url":"\/58.1-3373\/"}],"refers_to":[{"id":59599,"section_number":"58.1-3011","catch_line":"Use of July 1 as effective date of assessment","order_by":null,"url":"\/58.1-3011\/"},{"id":75592,"section_number":"58.1-3330","catch_line":"Notice of change in assessment","order_by":null,"url":"\/58.1-3330\/"},{"id":67829,"section_number":"59.1-493","catch_line":"Time and place of sending and receipt","order_by":null,"url":"\/59.1-493\/"}],"permalink":{"id":257045,"object_type":"law","relational_id":74684,"identifier":"58.1-3378","token":"58.1\/III\/32\/14\/58.1-3378","url":"\/58.1-3378\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3378\/","token":"58.1\/III\/32\/14\/58.1-3378","dublin_core":{"Title":"Sittings; notices thereof","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3378","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Each board of equalization shall sit at and for such time or times as may be necessary to discharge the duties imposed and to exercise the powers conferred by this chapter. Of each sitting public notice shall be given at least seven days beforehand by publication in a newspaper having general circulation in the county or city and, in a county, also by posting the notice at the courthouse and at each public library, voting precinct or both. Such posting shall be done by the sheriff or his deputy. Such notice shall inform the public that the board shall sit at the place or places and on the days named therein for the purpose of equalizing real estate assessments in such county or city and for the purpose of hearing<\/span> complaints of inequalities wherein the property owners allege a lack of uniformity in assessment, or errors in acreage in such real estate assessments. The board also shall hear complaints that real property is assessed at more than fair market value. Except as otherwise provided by the Code of Virginia:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The fair market value of real property shall be established by the board as of January 1 of the applicable year; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> If a county or city has adopted July 1 as its tax day for real property pursuant to § 58.1-3011<\/a>, then, for other than public service corporation property, the fair market value of real property shall be established by the board as of July 1 of the applicable year.\n\t\t\tThe governing body of any county or city may provide by ordinance<\/span> the date by which applications must be made by property owners or lessees for relief. Such date shall not be earlier than 30 days after the termination of the date set by the assessing officer to hear objections to the assessments as provided in § 58.1-3330<\/a>. If no applications for relief are received by such date, the board of equalization shall be deemed to have discharged its duties. Such governing body may also provide by ordinance<\/span> the deadline by which all applications must be finally disposed of by the board of equalization. All such deadlines shall be clearly stated on the notice of assessment. Notwithstanding such deadlines, if a taxpayer<\/span> applies to the commissioner of the revenue or other official performing the duties imposed on commissioners of the revenue for relief from a real property tax assessment prior to such deadlines, and such deadlines occur prior to a final determination on such application for relief, and the taxpayer<\/span> advises the circuit<\/span> court<\/span> that he wishes to appeal<\/span> the determination to the board of equalization, then the circuit<\/span> court<\/span> may require the board of equalization to hear and act on such appeal<\/span>. The governing body may provide for applications for relief to be made electronically; however, taxpayers<\/span> retain the right to file applications on traditional paper forms provided by the governing body as long as such forms are submitted prior to the established deadline. If such paper forms are mailed by the applicant, the postmark date shall be considered the date of receipt by the governing body. A hearing<\/span> for relief before the board of equalization regarding an assessment on residential property shall not be denied on the basis of a lack of information on the application for relief, as long as the application includes the address, the parcel number, and the owner’s proposed assessed value for the property. If the application for relief is sent electronically, the date the applicant sends the application shall be considered the date of receipt by the governing body. The application is considered sent when it meets the requirements of subsection (a) of § 59.1-493<\/a>. A hearing<\/span> for relief before the board of equalization regarding an assessment on commercial, multi-family residential, or industrial property on the basis of fair market value shall not be denied on the basis of a lack of information on the application, as long as documentation of any applicable assessment methodologies is submitted with the application, and the application includes the address, the parcel number, and the owner’s proposed assessed value for the property. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSITTINGS; NOTICES THEREOF (\u00a7 58.1-3378)\n\nEach board of equalization shall sit at and for such time or times as may be\nnecessary to discharge the duties imposed and to exercise the powers conferred\nby this chapter. Of each sitting public notice shall be given at least seven\ndays beforehand by publication in a newspaper having general circulation in the\ncounty or city and, in a county, also by posting the notice at the courthouse\nand at each public library, voting precinct or both. Such posting shall be done\nby the sheriff or his deputy. Such notice shall inform the public that the board\nshall sit at the place or places and on the days named therein for the purpose\nof equalizing real estate assessments in such county or city and for the purpose\nof hearing complaints of inequalities wherein the property owners allege a lack\nof uniformity in assessment, or errors in acreage in such real estate\nassessments. The board also shall hear complaints that real property is assessed\nat more than fair market value. Except as otherwise provided by the Code of\nVirginia:\n\n1. The fair market value of real property shall be established by the board as\nof January 1 of the applicable year; or\n\n2. If a county or city has adopted July 1 as its tax day for real property\npursuant to § 58.1-3011, then, for other than public service corporation\nproperty, the fair market value of real property shall be established by the\nboard as of July 1 of the applicable year.\n\t\t\tThe governing body of any county or city may provide by ordinance the date by\nwhich applications must be made by property owners or lessees for relief. Such\ndate shall not be earlier than 30 days after the termination of the date set by\nthe assessing officer to hear objections to the assessments as provided in\n§ 58.1-3330. If no applications for relief are received by such date, the\nboard of equalization shall be deemed to have discharged its duties. Such\ngoverning body may also provide by ordinance the deadline by which all\napplications must be finally disposed of by the board of equalization. All such\ndeadlines shall be clearly stated on the notice of assessment. Notwithstanding\nsuch deadlines, if a taxpayer applies to the commissioner of the revenue or\nother official performing the duties imposed on commissioners of the revenue for\nrelief from a real property tax assessment prior to such deadlines, and such\ndeadlines occur prior to a final determination on such application for relief,\nand the taxpayer advises the circuit court that he wishes to appeal the\ndetermination to the board of equalization, then the circuit court may require\nthe board of equalization to hear and act on such appeal. The governing body may\nprovide for applications for relief to be made electronically; however,\ntaxpayers retain the right to file applications on traditional paper forms\nprovided by the governing body as long as such forms are submitted prior to the\nestablished deadline. If such paper forms are mailed by the applicant, the\npostmark date shall be considered the date of receipt by the governing body. A\nhearing for relief before the board of equalization regarding an assessment on\nresidential property shall not be denied on the basis of a lack of information\non the application for relief, as long as the application includes the address,\nthe parcel number, and the owner’s proposed assessed value for the\nproperty. If the application for relief is sent electronically, the date the\napplicant sends the application shall be considered the date of receipt by the\ngoverning body. The application is considered sent when it meets the\nrequirements of subsection (a) of § 59.1-493. A hearing for relief before\nthe board of equalization regarding an assessment on commercial, multi-family\nresidential, or industrial property on the basis of fair market value shall not\nbe denied on the basis of a lack of information on the application, as long as\ndocumentation of any applicable assessment methodologies is submitted with the\napplication, and the application includes the address, the parcel number, and\nthe owner’s proposed assessed value for the property.\n\nHISTORY: Code 1950, \u00a7 58-903; 1976, c. 679; 1983, c. 304; 1984, c. 675; 1989,\nc. 300; 2000, c. 383; 2003, c. 1036; 2013, c. 197; 2018, cc. 341, 604; 2023, cc.\n506, 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}}