{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3984.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3984.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3984.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3984.html"}],"law_id":66459,"edition_id":1,"section_id":66459,"structure_id":15377,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","history":"Code 1950, \u00a7\u00a7 58-1145, 58-1146, 58-1149, 58-1153, 58-1154, 58-1155; 1968, c. 360; 1974, c. 362; 1977, c. 99; 1980, c. 735; 1984, c. 675; 1988, c. 282; 1989, c. 86; 1991, c. 8; 1992, c. 382; 1997, c. 251; 1998, c. 529; 1999, cc. 202, 407; 2003, c. 1036; 2011, cc. 184, 232; 2016, cc. 460, 635; 2022, c. 358.","full_text":"A\n\nAny person assessed with local taxes, aggrieved by any such assessment, may, unless otherwise specially provided by law (including, but not limited to, as provided under (i) \u00a7 15.2-717 and (ii) \u00a7 3 of Chapter 261 of the Acts of Assembly of 1936 (which was continued in effect by \u00a7 58-769 of the Code of Virginia; and now continued in effect by \u00a7 58.1-3260), as amended by Chapter 422 of the Acts of Assembly of 1950, as amended by Chapter 339 of the Acts of Assembly of 1958, and as amended by the 2003 Regular Session of the General Assembly), (a) within three years from the last day of the tax year for which any such assessment is made, (b) within one year from the date of the assessment, (c) within one year from the date of the Tax Commissioner’s final determination under subdivision A 6 of \u00a7 58.1-3703.1 or subsection D of \u00a7 58.1-3983.1, or (d) within one year from the date of the final determination under \u00a7 58.1-3981, whichever is later, apply for relief to the circuit court of the county or city wherein such assessment was made. The application shall be before the court when it is filed in the clerk’s office. The taxpayer filing the application and the locality shall be necessary parties to the proceedings in the circuit court. The locality shall be named in the application as the “City of ____,” “Town of ____,” or “____ County,” as applicable. In such proceedings, except for proceedings seeking relief from real property taxes, the burden of proof shall be upon the taxpayer to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal, but it shall not be necessary for the taxpayer to show that intentional, systematic, and willful discrimination has been made.\n\t\t\tAll proceedings pursuant to this section shall be conducted as an action at law before the court, sitting without a jury. The county or city attorney or, if none, the attorney for the Commonwealth shall defend the locality in any such proceedings.\n\t\t\tPrior to the release of any information that constitutes confidential tax information under \u00a7 58.1-3, pursuant to discovery or otherwise, for the purposes of a proceeding under this section, the court shall, no later than the issuance of the scheduling order, make the following order:\n\t\t\t“Unless otherwise ordered by the court, no entity or person who has obtained confidential information protected by \u00a7 58.1-3 of the Code of Virginia regarding [property reference], directly or indirectly through any party to this action, shall disclose, exhibit, or discuss the confidential information except as provided herein. Confidential information protected by \u00a7 58.1-3 may be revealed to or discussed only with the following persons in connection with the review or litigation of the assessment of the above-referenced property:1\n\nThe taxpayer or the locality (the “Parties”);2\n\nCounsel for any Party to this action and employees of the counsel’s firm, including attorneys other than counsel;3\n\nOutside experts retained by and assisting counsel for any Party in the preparation for or trial of this action;4\n\nThe court or an administrative board reviewing the assessment on the above-referenced property, persons employed by the court or administrative board, and persons employed to transcribe or record the testimony or argument at a hearing, trial, or deposition regarding the assessment of the above-referenced property; and5\n\nAny person who may be called as a witness in a hearing, trial, or discovery that counsel believes in good faith to be necessary for the preparation or presentation of the case.\n\t\t\t\tNo person who is furnished with confidential information shall reveal it to, or discuss it with, any person who is not entitled to receive it under the terms of this order. Prior to their receipt of confidential information, those persons described in subdivisions 3 and 5 shall be required to sign an acknowledgement of this order and agree to be bound by the terms hereof and be subject to the jurisdiction of the court for enforcement thereof. Any person who violates the provisions of this order shall be subject to the penalty provided in subsection F of § 58.1-3.”\n\t\t\t\tOnce the above-referenced order is entered, § 58.1-3 shall not be applicable to prevent the release of any relevant information that is responsive to a request for discovery made in the course of an appeal pursuant to this section.B\n\nIn circuit court proceedings to seek relief from real property taxes, there shall be a presumption that the valuation determined by the assessor or as adjusted by the board of equalization is correct. The burden of proof shall be on the taxpayer to rebut such presumption and show by a preponderance of the evidence that the property in question was assessed at more or less 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. A written request by the taxpayer or his duly authorized representative shall be made following the filing of the appeal to circuit court and no later than 45 days prior to trial, unless otherwise provided by an order of the court before which the appeal is pending. Provided the written request is made in accordance with this section or any applicable court order, the assessing officer shall provide such records within 15 days of the written request to 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 relating to 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\nThe presumptions, burdens, and standards set out in subsection B shall not be construed to change or have any effect upon the presumptions, burdens, and standards applicable to applications for the correction of erroneous assessments of any local tax other than real property taxes.D\n\nIn the event it comes or is brought to the attention of the commissioner of the revenue or other assessing official of the locality that the assessment of any tax is improper or is based on obvious error and should be corrected in order that the ends of justice may be served, and he is not able to correct it under § 58.1-3981, the commissioner of the revenue or other assessing official shall apply to the appropriate court, in the manner herein provided for relief of the taxpayer. Such application may include a petition for relief for any of several taxpayers.","order_by":null,"text":{"0":{"id":241199,"text":"Any person assessed with local taxes, aggrieved by any such assessment, may, unless otherwise specially provided by law (including, but not limited to, as provided under (i) \u00a7 15.2-717 and (ii) \u00a7 3 of Chapter 261 of the Acts of Assembly of 1936 (which was continued in effect by \u00a7 58-769 of the Code of Virginia; and now continued in effect by \u00a7 58.1-3260), as amended by Chapter 422 of the Acts of Assembly of 1950, as amended by Chapter 339 of the Acts of Assembly of 1958, and as amended by the 2003 Regular Session of the General Assembly), (a) within three years from the last day of the tax year for which any such assessment is made, (b) within one year from the date of the assessment, (c) within one year from the date of the Tax Commissioner’s final determination under subdivision A 6 of \u00a7 58.1-3703.1 or subsection D of \u00a7 58.1-3983.1, or (d) within one year from the date of the final determination under \u00a7 58.1-3981, whichever is later, apply for relief to the circuit court of the county or city wherein such assessment was made. The application shall be before the court when it is filed in the clerk’s office. The taxpayer filing the application and the locality shall be necessary parties to the proceedings in the circuit court. The locality shall be named in the application as the “City of ____,” “Town of ____,” or “____ County,” as applicable. In such proceedings, except for proceedings seeking relief from real property taxes, the burden of proof shall be upon the taxpayer to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal, but it shall not be necessary for the taxpayer to show that intentional, systematic, and willful discrimination has been made.\n\t\t\tAll proceedings pursuant to this section shall be conducted as an action at law before the court, sitting without a jury. The county or city attorney or, if none, the attorney for the Commonwealth shall defend the locality in any such proceedings.\n\t\t\tPrior to the release of any information that constitutes confidential tax information under \u00a7 58.1-3, pursuant to discovery or otherwise, for the purposes of a proceeding under this section, the court shall, no later than the issuance of the scheduling order, make the following order:\n\t\t\t“Unless otherwise ordered by the court, no entity or person who has obtained confidential information protected by \u00a7 58.1-3 of the Code of Virginia regarding [property reference], directly or indirectly through any party to this action, shall disclose, exhibit, or discuss the confidential information except as provided herein. Confidential information protected by \u00a7 58.1-3 may be revealed to or discussed only with the following persons in connection with the review or litigation of the assessment of the above-referenced property:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":241200,"text":"The taxpayer or the locality (the “Parties”);","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":241201,"text":"Counsel for any Party to this action and employees of the counsel’s firm, including attorneys other than counsel;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":241202,"text":"Outside experts retained by and assisting counsel for any Party in the preparation for or trial of this action;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":241203,"text":"The court or an administrative board reviewing the assessment on the above-referenced property, persons employed by the court or administrative board, and persons employed to transcribe or record the testimony or argument at a hearing, trial, or deposition regarding the assessment of the above-referenced property; and","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":241204,"text":"Any person who may be called as a witness in a hearing, trial, or discovery that counsel believes in good faith to be necessary for the preparation or presentation of the case.\n\t\t\t\tNo person who is furnished with confidential information shall reveal it to, or discuss it with, any person who is not entitled to receive it under the terms of this order. Prior to their receipt of confidential information, those persons described in subdivisions 3 and 5 shall be required to sign an acknowledgement of this order and agree to be bound by the terms hereof and be subject to the jurisdiction of the court for enforcement thereof. Any person who violates the provisions of this order shall be subject to the penalty provided in subsection F of § 58.1-3.”\n\t\t\t\tOnce the above-referenced order is entered, § 58.1-3 shall not be applicable to prevent the release of any relevant information that is responsive to a request for discovery made in the course of an appeal pursuant to this section.","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"B"},"6":{"id":241205,"text":"In circuit court proceedings to seek relief from real property taxes, there shall be a presumption that the valuation determined by the assessor or as adjusted by the board of equalization is correct. The burden of proof shall be on the taxpayer to rebut such presumption and show by a preponderance of the evidence that the property in question was assessed at more or less 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. A written request by the taxpayer or his duly authorized representative shall be made following the filing of the appeal to circuit court and no later than 45 days prior to trial, unless otherwise provided by an order of the court before which the appeal is pending. Provided the written request is made in accordance with this section or any applicable court order, the assessing officer shall provide such records within 15 days of the written request to 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 relating to 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":"A5","next_prefix":"C"},"7":{"id":241206,"text":"The presumptions, burdens, and standards set out in subsection B shall not be construed to change or have any effect upon the presumptions, burdens, and standards applicable to applications for the correction of erroneous assessments of any local tax other than real property taxes.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"8":{"id":241207,"text":"In the event it comes or is brought to the attention of the commissioner of the revenue or other assessing official of the locality that the assessment of any tax is improper or is based on obvious error and should be corrected in order that the ends of justice may be served, and he is not able to correct it under § 58.1-3981, the commissioner of the revenue or other assessing official shall apply to the appropriate court, in the manner herein provided for relief of the taxpayer. Such application may include a petition for relief for any of several taxpayers.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":15377,"edition_id":1,"name":"Correction of Assessments, Remedies and Refunds","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:54:27","date_modified":"2026-06-26 03:54:27","permalink":{"id":259003,"object_type":"structure","relational_id":15377,"identifier":"5","token":"58.1\/III\/39\/5","url":"\/58.1\/III\/39\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13043,"edition_id":1,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258657,"object_type":"structure","relational_id":13043,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","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":64276,"structure_id":15377,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","url":"\/58.1-3980\/","token":"58.1\/III\/39\/5\/58.1-3980","metadata":false},{"id":60797,"structure_id":15377,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","url":"\/58.1-3981\/","token":"58.1\/III\/39\/5\/58.1-3981","metadata":false},{"id":81054,"structure_id":15377,"section_number":"58.1-3982","catch_line":"Appeal by locality","url":"\/58.1-3982\/","token":"58.1\/III\/39\/5\/58.1-3982","metadata":false},{"id":81647,"structure_id":15377,"section_number":"58.1-3983","catch_line":"Remedy not to affect right to apply to court","url":"\/58.1-3983\/","token":"58.1\/III\/39\/5\/58.1-3983","metadata":false},{"id":61894,"structure_id":15377,"section_number":"58.1-3983.1","catch_line":"Appeals and rulings of local taxes","url":"\/58.1-3983.1\/","token":"58.1\/III\/39\/5\/58.1-3983.1","metadata":false},{"id":66459,"structure_id":15377,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","url":"\/58.1-3984\/","token":"58.1\/III\/39\/5\/58.1-3984","metadata":false},{"id":74227,"structure_id":15377,"section_number":"58.1-3985","catch_line":"Section 58.1-3984 not applicable to applications for correction of assessments for local improvements","url":"\/58.1-3985\/","token":"58.1\/III\/39\/5\/58.1-3985","metadata":false},{"id":75690,"structure_id":15377,"section_number":"58.1-3986","catch_line":"Correction of double assessments; time for filing","url":"\/58.1-3986\/","token":"58.1\/III\/39\/5\/58.1-3986","metadata":false},{"id":87131,"structure_id":15377,"section_number":"58.1-3987","catch_line":"Action of court","url":"\/58.1-3987\/","token":"58.1\/III\/39\/5\/58.1-3987","metadata":false},{"id":82649,"structure_id":15377,"section_number":"58.1-3988","catch_line":"Effect of order","url":"\/58.1-3988\/","token":"58.1\/III\/39\/5\/58.1-3988","metadata":false},{"id":86629,"structure_id":15377,"section_number":"58.1-3989","catch_line":"Remedy applicable upon general reassessments; all changes to be certified to commissioners","url":"\/58.1-3989\/","token":"58.1\/III\/39\/5\/58.1-3989","metadata":false},{"id":76480,"structure_id":15377,"section_number":"58.1-3990","catch_line":"Refunds of local taxes erroneously paid","url":"\/58.1-3990\/","token":"58.1\/III\/39\/5\/58.1-3990","metadata":false},{"id":58559,"structure_id":15377,"section_number":"58.1-3991","catch_line":"Repealed","url":"\/58.1-3991\/","token":"58.1\/III\/39\/5\/58.1-3991","metadata":false},{"id":81841,"structure_id":15377,"section_number":"58.1-3992","catch_line":"Appeal","url":"\/58.1-3992\/","token":"58.1\/III\/39\/5\/58.1-3992","metadata":false},{"id":81500,"structure_id":15377,"section_number":"58.1-3993","catch_line":"No injunctions against assessment or collection of taxes","url":"\/58.1-3993\/","token":"58.1\/III\/39\/5\/58.1-3993","metadata":false},{"id":84655,"structure_id":15377,"section_number":"58.1-3994","catch_line":"Offers in compromise with respect to local taxes","url":"\/58.1-3994\/","token":"58.1\/III\/39\/5\/58.1-3994","metadata":false},{"id":84149,"structure_id":15377,"section_number":"58.1-3995","catch_line":"Effect of application for correction of assessment or appeal upon applications for local permits and licenses","url":"\/58.1-3995\/","token":"58.1\/III\/39\/5\/58.1-3995","metadata":false}],"previous_section":{"id":61894,"structure_id":15377,"section_number":"58.1-3983.1","catch_line":"Appeals and rulings of local taxes","url":"\/58.1-3983.1\/","token":"58.1\/III\/39\/5\/58.1-3983.1","metadata":false},"next_section":{"id":74227,"structure_id":15377,"section_number":"58.1-3985","catch_line":"Section 58.1-3984 not applicable to applications for correction of assessments for local improvements","url":"\/58.1-3985\/","token":"58.1\/III\/39\/5\/58.1-3985","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3984\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 16 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 1968, chapter 360; in 1974, chapter 362; in 1977, chapter 99; in 1980, chapter 735; in 1984, chapter 675; in 1988, chapter 282; in 1989, chapter 86; in 1991, chapter 8; in 1992, chapter 382; in 1997, chapter 251<\/a>; in 1998, chapter 529<\/a>; in 1999, chapters 202<\/a> and 407<\/a>; in 2003, chapter 1036<\/a>; in 2011, chapters 184<\/a> and 232<\/a>; in 2016, chapters 460<\/a> and 635<\/a>; in 2022, chapter 358<\/a>.<\/p>","references":[{"id":86535,"section_number":"15.2-717","catch_line":"Time in which to contest real property assessments","order_by":null,"url":"\/15.2-717\/"},{"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":65857,"section_number":"58.1-3331","catch_line":"Public disclosure of certain assessment records","order_by":null,"url":"\/58.1-3331\/"},{"id":77852,"section_number":"58.1-3354","catch_line":"Change when easement acquired","order_by":null,"url":"\/58.1-3354\/"},{"id":74585,"section_number":"58.1-3407","catch_line":"Erroneous assessments; appeal","order_by":null,"url":"\/58.1-3407\/"},{"id":73408,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","order_by":null,"url":"\/58.1-3703.1\/"},{"id":82194,"section_number":"58.1-3713.3","catch_line":"Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances","order_by":null,"url":"\/58.1-3713.3\/"},{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"},{"id":61894,"section_number":"58.1-3983.1","catch_line":"Appeals and rulings of local taxes","order_by":null,"url":"\/58.1-3983.1\/"},{"id":74227,"section_number":"58.1-3985","catch_line":"Section 58.1-3984 not applicable to applications for correction of assessments for local improvements","order_by":null,"url":"\/58.1-3985\/"},{"id":86629,"section_number":"58.1-3989","catch_line":"Remedy applicable upon general reassessments; all changes to be certified to commissioners","order_by":null,"url":"\/58.1-3989\/"},{"id":84149,"section_number":"58.1-3995","catch_line":"Effect of application for correction of assessment or appeal upon applications for local permits and licenses","order_by":null,"url":"\/58.1-3995\/"}],"refers_to":[{"id":86535,"section_number":"15.2-717","catch_line":"Time in which to contest real property assessments","order_by":null,"url":"\/15.2-717\/"},{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"},{"id":69315,"section_number":"58.1-3260","catch_line":"Acts authorizing, in certain cities and counties, provision for the annual general reassessment of real estate and equalization of assessments, by continuing assessors, conferring upon assessors certain duties of commissioners of the revenue, etc","order_by":null,"url":"\/58.1-3260\/"},{"id":65857,"section_number":"58.1-3331","catch_line":"Public disclosure of certain assessment records","order_by":null,"url":"\/58.1-3331\/"},{"id":73408,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","order_by":null,"url":"\/58.1-3703.1\/"},{"id":60797,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","order_by":null,"url":"\/58.1-3981\/"},{"id":61894,"section_number":"58.1-3983.1","catch_line":"Appeals and rulings of local taxes","order_by":null,"url":"\/58.1-3983.1\/"}],"permalink":{"id":259025,"object_type":"law","relational_id":66459,"identifier":"58.1-3984","token":"58.1\/III\/39\/5\/58.1-3984","url":"\/58.1-3984\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3984\/","token":"58.1\/III\/39\/5\/58.1-3984","dublin_core":{"Title":"Application to court to correct erroneous assessments of local levies generally","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3984","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person assessed with local taxes, aggrieved by any such assessment, may, unless otherwise specially provided by law<\/span> (including, but not limited to, as provided under (i) \u00a7 15.2-717<\/a> and (ii) \u00a7 3 of Chapter 261 of the Acts of Assembly of 1936 (which was continued in effect by \u00a7 58-769 of the Code of Virginia; and now continued in effect by \u00a7 58.1-3260<\/a>), as amended by Chapter 422 of the Acts of Assembly of 1950, as amended by Chapter 339 of the Acts of Assembly of 1958, and as amended by the 2003 Regular Session of the General Assembly), (a) within three years from the last day of the tax year for which any such assessment is made, (b) within one year from the date of the assessment, (c) within one year from the date of the Tax Commissioner<\/span>’s final determination under subdivision A 6 of \u00a7 58.1-3703.1<\/a> or subsection D of \u00a7 58.1-3983.1<\/a>, or (d) within one year from the date of the final determination under \u00a7 58.1-3981<\/a>, whichever is later, apply for relief to the circuit<\/span> court<\/span> of the county or city wherein such assessment was made. The application shall be before the court<\/span> when it is filed in the clerk’s office. The taxpayer<\/span> filing the application and the locality shall be necessary parties to the proceedings in the circuit<\/span> court<\/span>. The locality shall be named in the application as the “City of ____,” “Town of ____,” or “____ County,” as applicable. In such proceedings, except for proceedings seeking relief from real property taxes, the burden of proof<\/span> shall be upon the taxpayer<\/span> to show that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application, or that the assessment is otherwise invalid or illegal, but it shall not be necessary for the taxpayer<\/span> to show that intentional, systematic, and willful discrimination has been made.\n\t\t\tAll proceedings pursuant to this section shall be conducted as an action at law<\/span> before the court<\/span>, sitting without a jury<\/span>. The county or city attorney or, if none, the attorney for the Commonwealth shall defend the locality in any such proceedings.\n\t\t\tPrior to the release of any information that constitutes confidential tax information under \u00a7 58.1-3<\/a>, pursuant to discovery<\/span> or otherwise, for the purposes of a proceeding under this section, the court<\/span> shall, no later than the issuance of the scheduling order<\/span>, make the following order<\/span>:\n\t\t\t“Unless otherwise ordered by the court<\/span>, no entity or person who has obtained confidential information protected by \u00a7 58.1-3<\/a> of the Code of Virginia regarding [property reference], directly or indirectly through any party<\/span> to this action, shall disclose, exhibit, or discuss the confidential information except as provided herein. Confidential information protected by \u00a7 58.1-3<\/a> may be revealed to or discussed only with the following persons in connection with the review or litigation<\/span> of the assessment of the above-referenced property: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The taxpayer<\/span> or the locality (the “Parties”); <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Counsel<\/span> for any Party<\/span> to this action and employees of the counsel<\/span>’s firm, including attorneys other than counsel<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Outside experts retained by and assisting counsel<\/span> for any Party<\/span> in the preparation for or trial<\/span> of this action; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The court<\/span> or an administrative board reviewing the assessment on the above-referenced property, persons employed by the court<\/span> or administrative board, and persons employed to transcribe or record the testimony<\/span> or argument at a hearing<\/span>, trial<\/span>, or deposition<\/span> regarding the assessment of the above-referenced property; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Any person who may be called as a witness<\/span> in a hearing<\/span>, trial<\/span>, or discovery<\/span> that counsel<\/span> believes in good faith to be necessary for the preparation or presentation of the case.\n\t\t\t\tNo person who is furnished with confidential information shall reveal it to, or discuss it with, any person who is not entitled to receive it under the terms of this order<\/span>. Prior to their receipt of confidential information, those persons described in subdivisions 3 and 5 shall be required to sign an acknowledgement of this order<\/span> and agree to be bound by the terms hereof and be subject to the jurisdiction<\/span> of the court<\/span> for enforcement thereof. Any person who violates the provisions of this order<\/span> shall be subject to the penalty<\/span> provided in subsection F of § 58.1-3<\/a>.”\n\t\t\t\tOnce the above-referenced order<\/span> is entered, § 58.1-3<\/a> shall not be applicable to prevent the release of any relevant information that is responsive to a request for discovery<\/span> made in the course of an appeal<\/span> pursuant to this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In circuit<\/span> court proceedings to seek relief from real property taxes, there shall be a presumption<\/span> that the valuation determined by the assessor or as adjusted by the board of equalization is correct. The burden of proof<\/span> shall be on the taxpayer<\/span> to rebut such presumption<\/span> and show by a preponderance of the evidence<\/span> that the property in question was assessed at more or less 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>. A written request by the taxpayer<\/span> or his duly authorized representative shall be made following the filing of the appeal<\/span> to circuit<\/span> court and no later than 45 days prior to trial<\/span>, unless otherwise provided by an order of the court before which the appeal<\/span> is pending. Provided the written request is made in accordance with this section or any applicable court order<\/span>, the assessing officer shall provide such records within 15 days of the written request to 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> relating to 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> The presumptions<\/span>, burdens, and standards set out in subsection B shall not be construed to change or have any effect upon the presumptions<\/span>, burdens, and standards applicable to applications for the correction of erroneous assessments of any local tax other than real property taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In the event it comes or is brought to the attention of the commissioner of the revenue or other assessing official of the locality that the assessment of any tax is improper or is based on obvious error and should be corrected in order that the ends of justice may be served, and he is not able to correct it under § 58.1-3981<\/a>, the commissioner of the revenue or other assessing official shall apply to the appropriate court, in the manner herein provided for relief of the taxpayer<\/span>. Such application may include a petition<\/span> for relief for any of several taxpayers<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION TO COURT TO CORRECT ERRONEOUS ASSESSMENTS OF LOCAL LEVIES GENERALLY\n(\u00a7 58.1-3984)\n\nA. Any person assessed with local taxes, aggrieved by any such assessment, may,\nunless otherwise specially provided by law (including, but not limited to, as\nprovided under (i) \u00a7 15.2-717 and (ii) \u00a7 3 of Chapter 261 of the Acts of\nAssembly of 1936 (which was continued in effect by \u00a7 58-769 of the Code of\nVirginia; and now continued in effect by \u00a7 58.1-3260), as amended by Chapter\n422 of the Acts of Assembly of 1950, as amended by Chapter 339 of the Acts of\nAssembly of 1958, and as amended by the 2003 Regular Session of the General\nAssembly), (a) within three years from the last day of the tax year for which\nany such assessment is made, (b) within one year from the date of the\nassessment, (c) within one year from the date of the Tax Commissioner’s\nfinal determination under subdivision A 6 of \u00a7 58.1-3703.1 or subsection D of\n\u00a7 58.1-3983.1, or (d) within one year from the date of the final determination\nunder \u00a7 58.1-3981, whichever is later, apply for relief to the circuit court of\nthe county or city wherein such assessment was made. The application shall be\nbefore the court when it is filed in the clerk’s office. The taxpayer\nfiling the application and the locality shall be necessary parties to the\nproceedings in the circuit court. The locality shall be named in the application\nas the “City of ____,” “Town of ____,” or “____\nCounty,” as applicable. In such proceedings, except for proceedings\nseeking relief from real property taxes, the burden of proof shall be upon the\ntaxpayer to show that the property in question is valued at more than its fair\nmarket value or that the assessment is not uniform in its application, or that\nthe assessment is otherwise invalid or illegal, but it shall not be necessary\nfor the taxpayer to show that intentional, systematic, and willful\ndiscrimination has been made.\n\t\t\tAll proceedings pursuant to this section shall be conducted as an action at\nlaw before the court, sitting without a jury. The county or city attorney or, if\nnone, the attorney for the Commonwealth shall defend the locality in any such\nproceedings.\n\t\t\tPrior to the release of any information that constitutes confidential tax\ninformation under \u00a7 58.1-3, pursuant to discovery or otherwise, for the\npurposes of a proceeding under this section, the court shall, no later than the\nissuance of the scheduling order, make the following order:\n\t\t\t“Unless otherwise ordered by the court, no entity or person who has\nobtained confidential information protected by \u00a7 58.1-3 of the Code of Virginia\nregarding [property reference], directly or indirectly through any party to this\naction, shall disclose, exhibit, or discuss the confidential information except\nas provided herein. Confidential information protected by \u00a7 58.1-3 may be\nrevealed to or discussed only with the following persons in connection with the\nreview or litigation of the assessment of the above-referenced property:\n\n 1. The taxpayer or the locality (the “Parties”);\n\n 2. Counsel for any Party to this action and employees of the counsel’s\n firm, including attorneys other than counsel;\n\n 3. Outside experts retained by and assisting counsel for any Party in the\n preparation for or trial of this action;\n\n 4. The court or an administrative board reviewing the assessment on the\n above-referenced property, persons employed by the court or administrative\n board, and persons employed to transcribe or record the testimony or argument\n at a hearing, trial, or deposition regarding the assessment of the\n above-referenced property; and\n\n 5. Any person who may be called as a witness in a hearing, trial, or discovery\n that counsel believes in good faith to be necessary for the preparation or\n presentation of the case.\n \t\t\t\tNo person who is furnished with confidential information shall reveal it\n to, or discuss it with, any person who is not entitled to receive it under the\n terms of this order. Prior to their receipt of confidential information, those\n persons described in subdivisions 3 and 5 shall be required to sign an\n acknowledgement of this order and agree to be bound by the terms hereof and be\n subject to the jurisdiction of the court for enforcement thereof. Any person\n who violates the provisions of this order shall be subject to the penalty\n provided in subsection F of § 58.1-3.”\n \t\t\t\tOnce the above-referenced order is entered, § 58.1-3 shall not be\n applicable to prevent the release of any relevant information that is\n responsive to a request for discovery made in the course of an appeal pursuant\n to this section.\n\nB. In circuit court proceedings to seek relief from real property taxes, there\nshall be a presumption that the valuation determined by the assessor or as\nadjusted by the board of equalization is correct. The burden of proof shall be\non the taxpayer to rebut such presumption and show by a preponderance of the\nevidence that the property in question was assessed at more or less than its\nfair market value or that the assessment is not uniform in its application, and\nthat it was not arrived at in accordance with generally accepted appraisal\npractices, procedures, rules, and standards as prescribed by nationally\nrecognized professional appraisal organizations such as the International\nAssociation of Assessing Officers (IAAO) and applicable Virginia law relating to\nvaluation of property. Mistakes of fact, including computation, that affect the\nassessment shall be deemed not to be in accordance with generally accepted\nappraisal 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.\nA written request by the taxpayer or his duly authorized representative shall be\nmade following the filing of the appeal to circuit court and no later than 45\ndays prior to trial, unless otherwise provided by an order of the court before\nwhich the appeal is pending. Provided the written request is made in accordance\nwith this section or any applicable court order, the assessing officer shall\nprovide such records within 15 days of the written request to the taxpayer or\nhis duly authorized representative. If the assessing officer fails to do so, the\nassessing officer shall present the following into evidence prior to the\npresentation of evidence by the taxpayer at the hearing: (i) copies of the\nassessment records maintained by the assessing officer under § 58.1-3331,\n(ii) testimony that explains the methodologies employed by the assessing officer\nto determine the assessed value of the property, and (iii) testimony that states\nthat the assessed value was 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. Upon the conclusion of the presentation\nof the evidence of the assessing officer, the taxpayer shall have the burden of\nproof by a preponderance of the evidence to rebut such evidence presented by the\nassessing officer as otherwise provided in this section.\n\nC. The presumptions, burdens, and standards set out in subsection B shall not be\nconstrued to change or have any effect upon the presumptions, burdens, and\nstandards applicable to applications for the correction of erroneous assessments\nof any local tax other than real property taxes.\n\nD. In the event it comes or is brought to the attention of the commissioner of\nthe revenue or other assessing official of the locality that the assessment of\nany tax is improper or is based on obvious error and should be corrected in\norder that the ends of justice may be served, and he is not able to correct it\nunder § 58.1-3981, the commissioner of the revenue or other assessing\nofficial shall apply to the appropriate court, in the manner herein provided for\nrelief of the taxpayer. Such application may include a petition for relief for\nany of several taxpayers.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-1145, 58-1146, 58-1149, 58-1153, 58-1154, 58-1155;\n1968, c. 360; 1974, c. 362; 1977, c. 99; 1980, c. 735; 1984, c. 675; 1988, c.\n282; 1989, c. 86; 1991, c. 8; 1992, c. 382; 1997, c. 251; 1998, c. 529; 1999,\ncc. 202, 407; 2003, c. 1036; 2011, cc. 184, 232; 2016, cc. 460, 635; 2022, c.\n358.","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}}