{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3379.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3379.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3379.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3379.html"}],"law_id":63255,"edition_id":1,"section_id":63255,"structure_id":15054,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","history":"Code 1950, \u00a7 58-904; 1984, c. 675; 2003, c. 1036; 2010, c. 552; 2011, cc. 184, 232; 2013, c. 197.","full_text":"A\n\nThe board shall hear and give consideration to such complaints and shall adjust and equalize such assessments and shall, moreover, be charged with the especial duty of increasing as well as decreasing assessments, whether specific complaint be laid or not, if in its judgment, the same be necessary to equalize and accomplish the end that the burden of taxation shall rest equally upon all citizens of such county or city.B\n\nIn all cases brought before the board, there shall be a presumption that the valuation determined by the assessor is correct. The burden of proof on appeal to the board shall be on the taxpayer to rebut the presumption and show by a preponderance of the evidence that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application and that it was not arrived at in accordance with generally accepted appraisal practices, procedures, rules, and standards as prescribed by nationally recognized professional appraisal organizations such as the International Association of Assessing Officers (IAAO) and applicable Virginia law relating to valuation of property. Mistakes of fact, including computation, that affect the assessment shall be deemed not to be in accordance with generally accepted appraisal practice.\n\t\t\tHowever, 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, the assessing officer shall give the required written notice to the taxpayer, or his duly authorized representative, under subsection E of § 58.1-3331, and, upon written request, shall provide the taxpayer or his duly authorized representative copies of the assessment records set out in subsections A, B, and C of § 58.1-3331 pertaining to the assessing officer’s determination of fair market value of the property under appeal. The assessing officer shall provide such records within 15 days of a written request by the taxpayer or his duly authorized representative. If the assessing officer fails to do so, the assessing officer shall present the following into evidence prior to the presentation of evidence by the taxpayer at the hearing: (i) copies of the assessment records maintained by the assessing officer under § 58.1-3331, (ii) testimony that explains the methodologies employed by the assessing officer to determine the assessed value of the property, and (iii) testimony that states that the assessed value was arrived at in accordance with generally accepted appraisal practices, procedures, rules, and standards as prescribed by nationally recognized professional appraisal organizations such as the International Association of Assessing Officers (IAAO) and applicable Virginia law regarding the valuation of property. Upon the conclusion of the presentation of the evidence of the assessing officer, the taxpayer shall have the burden of proof by a preponderance of the evidence to rebut such evidence presented by the assessing officer as otherwise provided in this section.C\n\nIn considering complaints, nothing shall be construed to prohibit consideration of any statement of income and expense or market sales that occurred through December 31, prior to the effective date of the assessment, so long as such information is submitted to the board no later than the locality’s deadline for the application for relief. No studies or analyses published after December 31 immediately preceding the effective date of the assessment shall be considered in an appeal filed relating to that assessment.D\n\nIn any case before the board concerning a taxpayer’s complaint in which the commissioner of the revenue or other local assessing officer requests the board to increase the assessment after the taxpayer files an appeal to the board on a commercial, multifamily residential, or industrial property, the commissioner or other officer shall provide the taxpayer notice of the request not less than 14 days prior to the hearing of the board. Except as provided herein, if the taxpayer contests the requested increase, the assessor shall either withdraw the request or shall provide the board an appraisal performed by an independent contractor who is licensed and certified by the Virginia Real Estate Appraiser Board to serve as a general real estate appraiser, which appraisal affirms that such increase in value represents the property’s fair market value as of the date of the assessment in dispute. The provisions of this subsection that require that the assessor provide the board with an appraisal shall not apply if (i) the requested increase is based on mistakes of fact, including computation errors, or (ii) the information on which the commissioner or other officer bases the requested increase was available to, but not provided by, the taxpayer in response to a request for information made by the commissioner or other officer at the time the challenged assessment was made.E\n\nThe commissioner of the revenue or other local assessing officer of such county or city shall, when requested, attend the meetings of the board, without additional compensation, and shall call the attention of the board to such inequalities in real estate assessments in his county or city as may be known to him.F\n\nEvery board of equalization may go upon and inspect any real estate subject to adjustment or equalization by it.","order_by":null,"text":{"0":{"id":230557,"text":"The board shall hear and give consideration to such complaints and shall adjust and equalize such assessments and shall, moreover, be charged with the especial duty of increasing as well as decreasing assessments, whether specific complaint be laid or not, if in its judgment, the same be necessary to equalize and accomplish the end that the burden of taxation shall rest equally upon all citizens of such county or city.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":230558,"text":"In all cases brought before the board, there shall be a presumption that the valuation determined by the assessor is correct. The burden of proof on appeal to the board shall be on the taxpayer to rebut the presumption and show by a preponderance of the evidence that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application and that it was not arrived at in accordance with generally accepted appraisal practices, procedures, rules, and standards as prescribed by nationally recognized professional appraisal organizations such as the International Association of Assessing Officers (IAAO) and applicable Virginia law relating to valuation of property. Mistakes of fact, including computation, that affect the assessment shall be deemed not to be in accordance with generally accepted appraisal practice.\n\t\t\tHowever, 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, the assessing officer shall give the required written notice to the taxpayer, or his duly authorized representative, under subsection E of § 58.1-3331, and, upon written request, shall provide the taxpayer or his duly authorized representative copies of the assessment records set out in subsections A, B, and C of § 58.1-3331 pertaining to the assessing officer’s determination of fair market value of the property under appeal. The assessing officer shall provide such records within 15 days of a written request by the taxpayer or his duly authorized representative. If the assessing officer fails to do so, the assessing officer shall present the following into evidence prior to the presentation of evidence by the taxpayer at the hearing: (i) copies of the assessment records maintained by the assessing officer under § 58.1-3331, (ii) testimony that explains the methodologies employed by the assessing officer to determine the assessed value of the property, and (iii) testimony that states that the assessed value was arrived at in accordance with generally accepted appraisal practices, procedures, rules, and standards as prescribed by nationally recognized professional appraisal organizations such as the International Association of Assessing Officers (IAAO) and applicable Virginia law regarding the valuation of property. Upon the conclusion of the presentation of the evidence of the assessing officer, the taxpayer shall have the burden of proof by a preponderance of the evidence to rebut such evidence presented by the assessing officer as otherwise provided in this section.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":230559,"text":"In considering complaints, nothing shall be construed to prohibit consideration of any statement of income and expense or market sales that occurred through December 31, prior to the effective date of the assessment, so long as such information is submitted to the board no later than the locality’s deadline for the application for relief. No studies or analyses published after December 31 immediately preceding the effective date of the assessment shall be considered in an appeal filed relating to that assessment.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":230560,"text":"In any case before the board concerning a taxpayer’s complaint in which the commissioner of the revenue or other local assessing officer requests the board to increase the assessment after the taxpayer files an appeal to the board on a commercial, multifamily residential, or industrial property, the commissioner or other officer shall provide the taxpayer notice of the request not less than 14 days prior to the hearing of the board. Except as provided herein, if the taxpayer contests the requested increase, the assessor shall either withdraw the request or shall provide the board an appraisal performed by an independent contractor who is licensed and certified by the Virginia Real Estate Appraiser Board to serve as a general real estate appraiser, which appraisal affirms that such increase in value represents the property’s fair market value as of the date of the assessment in dispute. The provisions of this subsection that require that the assessor provide the board with an appraisal shall not apply if (i) the requested increase is based on mistakes of fact, including computation errors, or (ii) the information on which the commissioner or other officer bases the requested increase was available to, but not provided by, the taxpayer in response to a request for information made by the commissioner or other officer at the time the challenged assessment was made.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":230561,"text":"The commissioner of the revenue or other local assessing officer of such county or city shall, when requested, attend the meetings of the board, without additional compensation, and shall call the attention of the board to such inequalities in real estate assessments in his county or city as may be known to him.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":230562,"text":"Every board of equalization may go upon and inspect any real estate subject to adjustment or equalization by it.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3379\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 675; in 2003, chapter 1036<\/a>; in 2010, chapter 552<\/a>; in 2011, chapters 184<\/a> and 232<\/a>; in 2013, chapter 197<\/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":80388,"section_number":"58.1-3294","catch_line":"Reports of income data by owners of income-producing realty; certification; confidentiality","order_by":null,"url":"\/58.1-3294\/"},{"id":82588,"section_number":"58.1-3295.1","catch_line":"Assessment of real property; residential rental apartments","order_by":null,"url":"\/58.1-3295.1\/"},{"id":65857,"section_number":"58.1-3331","catch_line":"Public disclosure of certain assessment records","order_by":null,"url":"\/58.1-3331\/"}],"refers_to":[{"id":65857,"section_number":"58.1-3331","catch_line":"Public disclosure of certain assessment records","order_by":null,"url":"\/58.1-3331\/"}],"permalink":{"id":257049,"object_type":"law","relational_id":63255,"identifier":"58.1-3379","token":"58.1\/III\/32\/14\/58.1-3379","url":"\/58.1-3379\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3379\/","token":"58.1\/III\/32\/14\/58.1-3379","dublin_core":{"Title":"Hearing complaints and equalizing assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3379","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The board shall hear and give consideration to such complaints and shall adjust and equalize such assessments and shall, moreover, be charged with the especial duty of increasing as well as decreasing assessments, whether specific complaint be laid or not, if in its judgment<\/span>, the same be necessary to equalize and accomplish the end that the burden of taxation shall rest equally upon all citizens of such county or city. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In all cases brought before the board, there shall be a presumption<\/span> that the valuation determined by the assessor is correct. The burden of proof<\/span> on appeal<\/span> to the board shall be on the taxpayer<\/span> to rebut the presumption<\/span> and show by a preponderance of the evidence<\/span> that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application and that it was not arrived at in accordance with generally accepted appraisal practices, procedures, rules, and standards as prescribed by nationally recognized professional appraisal organizations such as the International Association of Assessing Officers (IAAO) and applicable Virginia law<\/span> relating to valuation of property. Mistakes of fact<\/span>, including computation, that affect the assessment shall be deemed not to be in accordance with generally accepted appraisal practice.\n\t\t\tHowever, 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, the assessing officer shall give the required written notice to the taxpayer<\/span>, or his duly authorized representative, under subsection E of § 58.1-3331<\/a>, and, upon written request, shall provide the taxpayer<\/span> or his duly authorized representative copies of the assessment records set out in subsections A, B, and C of § 58.1-3331<\/a> pertaining to the assessing officer’s determination of fair market value of the property under appeal<\/span>. The assessing officer shall provide such records within 15 days of a written request by the taxpayer<\/span> or his duly authorized representative. If the assessing officer fails to do so, the assessing officer shall present the following into evidence prior to the presentation of evidence by the taxpayer<\/span> at the hearing<\/span>: (i) copies of the assessment records maintained by the assessing officer under § 58.1-3331<\/a>, (ii) testimony<\/span> that explains the methodologies employed by the assessing officer to determine the assessed value of the property, and (iii) testimony<\/span> that states that the assessed value was arrived at in accordance with generally accepted appraisal practices, procedures, rules, and standards as prescribed by nationally recognized professional appraisal organizations such as the International Association of Assessing Officers (IAAO) and applicable Virginia law<\/span> regarding the valuation of property. Upon the conclusion of the presentation of the evidence of the assessing officer, the taxpayer<\/span> shall have the burden of proof<\/span> by a preponderance of the evidence<\/span> to rebut such evidence presented by the assessing officer as otherwise provided in this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In considering complaints, nothing shall be construed to prohibit consideration of any statement of income and expense or market sales that occurred through December 31, prior to the effective date of the assessment, so long as such information is submitted to the board no later than the locality’s deadline for the application for relief. No studies or analyses published after December 31 immediately preceding the effective date of the assessment shall be considered in an appeal<\/span> filed relating to that assessment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In any case before the board concerning a taxpayer<\/span>’s complaint in which the commissioner of the revenue or other local assessing officer requests the board to increase the assessment after the taxpayer<\/span> files an appeal<\/span> to the board on a commercial, multifamily residential, or industrial property, the commissioner or other officer shall provide the taxpayer<\/span> notice of the request not less than 14 days prior to the hearing<\/span> of the board. Except as provided herein, if the taxpayer<\/span> contests the requested increase, the assessor shall either withdraw the request or shall provide the board an appraisal performed by an independent contractor who is licensed and certified by the Virginia Real Estate Appraiser Board to serve as a general real estate appraiser, which appraisal affirms<\/span> that such increase in value represents the property’s fair market value as of the date of the assessment in dispute. The provisions of this subsection that require that the assessor provide the board with an appraisal shall not apply if (i) the requested increase is based on mistakes of fact<\/span>, including computation errors, or (ii) the information on which the commissioner or other officer bases the requested increase was available to, but not provided by, the taxpayer<\/span> in response to a request for information made by the commissioner or other officer at the time the challenged assessment was made. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The commissioner of the revenue or other local assessing officer of such county or city shall, when requested, attend the meetings of the board, without additional compensation, and shall call the attention of the board to such inequalities in real estate assessments in his county or city as may be known to him. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Every board of equalization may go upon and inspect any real estate subject to adjustment or equalization by it. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nHEARING COMPLAINTS AND EQUALIZING ASSESSMENTS (\u00a7 58.1-3379)\n\nA. The board shall hear and give consideration to such complaints and shall\nadjust and equalize such assessments and shall, moreover, be charged with the\nespecial duty of increasing as well as decreasing assessments, whether specific\ncomplaint be laid or not, if in its judgment, the same be necessary to equalize\nand accomplish the end that the burden of taxation shall rest equally upon all\ncitizens of such county or city.\n\nB. In all cases brought before the board, there shall be a presumption that the\nvaluation determined by the assessor is correct. The burden of proof on appeal\nto the board shall be on the taxpayer to rebut the presumption and show by a\npreponderance of the evidence that the property in question is valued at more\nthan its fair market value or that the assessment is not uniform in its\napplication and that it was not arrived at in accordance with generally accepted\nappraisal practices, procedures, rules, and standards as prescribed by\nnationally recognized professional appraisal organizations such as the\nInternational Association of Assessing Officers (IAAO) and applicable Virginia\nlaw relating to valuation of property. Mistakes of fact, including computation,\nthat affect the assessment shall be deemed not to be in accordance with\ngenerally accepted appraisal practice.\n\t\t\tHowever, in any appeal of the assessment of residential property filed by a\ntaxpayer as an owner of real property containing less than four residential\nunits, the assessing officer shall give the required written notice to the\ntaxpayer, or his duly authorized representative, under subsection E of §\n58.1-3331, and, upon written request, shall provide the taxpayer or his duly\nauthorized representative copies of the assessment records set out in\nsubsections A, B, and C of § 58.1-3331 pertaining to the assessing\nofficer’s determination of fair market value of the property under appeal.\nThe assessing officer shall provide such records within 15 days of a written\nrequest by the taxpayer or his duly authorized representative. If the assessing\nofficer fails to do so, the assessing officer shall present the following into\nevidence prior to the presentation of evidence by the taxpayer at the hearing:\n(i) copies of the assessment records maintained by the assessing officer under\n§ 58.1-3331, (ii) testimony that explains the methodologies employed by the\nassessing officer to determine the assessed value of the property, and (iii)\ntestimony that states that the assessed value was arrived at in accordance with\ngenerally accepted appraisal practices, procedures, rules, and standards as\nprescribed by nationally recognized professional appraisal organizations such as\nthe International Association of Assessing Officers (IAAO) and applicable\nVirginia law regarding the valuation of property. Upon the conclusion of the\npresentation of the evidence of the assessing officer, the taxpayer shall have\nthe burden of proof by a preponderance of the evidence to rebut such evidence\npresented by the assessing officer as otherwise provided in this section.\n\nC. In considering complaints, nothing shall be construed to prohibit\nconsideration of any statement of income and expense or market sales that\noccurred through December 31, prior to the effective date of the assessment, so\nlong as such information is submitted to the board no later than the\nlocality’s deadline for the application for relief. No studies or analyses\npublished after December 31 immediately preceding the effective date of the\nassessment shall be considered in an appeal filed relating to that assessment.\n\nD. In any case before the board concerning a taxpayer’s complaint in which\nthe commissioner of the revenue or other local assessing officer requests the\nboard to increase the assessment after the taxpayer files an appeal to the board\non a commercial, multifamily residential, or industrial property, the\ncommissioner or other officer shall provide the taxpayer notice of the request\nnot less than 14 days prior to the hearing of the board. Except as provided\nherein, if the taxpayer contests the requested increase, the assessor shall\neither withdraw the request or shall provide the board an appraisal performed by\nan independent contractor who is licensed and certified by the Virginia Real\nEstate Appraiser Board to serve as a general real estate appraiser, which\nappraisal affirms that such increase in value represents the property’s\nfair market value as of the date of the assessment in dispute. The provisions of\nthis subsection that require that the assessor provide the board with an\nappraisal shall not apply if (i) the requested increase is based on mistakes of\nfact, including computation errors, or (ii) the information on which the\ncommissioner or other officer bases the requested increase was available to, but\nnot provided by, the taxpayer in response to a request for information made by\nthe commissioner or other officer at the time the challenged assessment was\nmade.\n\nE. The commissioner of the revenue or other local assessing officer of such\ncounty or city shall, when requested, attend the meetings of the board, without\nadditional compensation, and shall call the attention of the board to such\ninequalities in real estate assessments in his county or city as may be known to\nhim.\n\nF. Every board of equalization may go upon and inspect any real estate subject\nto adjustment or equalization by it.\n\nHISTORY: Code 1950, \u00a7 58-904; 1984, c. 675; 2003, c. 1036; 2010, c. 552; 2011,\ncc. 184, 232; 2013, c. 197.","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}}