                                 CODE OF VIRGINIA

NOTICE OF CHANGE IN ASSESSMENT (§ 58.1-3330)

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

B. Every notice shall, among other matters, show the magisterial or other
district, if any, in which the real estate is located, the amount and the new
and immediately prior two tax years&#8217; final assessed values of land, and
the new and immediately prior two tax years&#8217; final assessed values of
improvements. It shall further set out the time and place at which persons may
appear before the officers making such reassessment or change and present
objections thereto. The notice shall also inform each property owner of the
right to view and make copies of records maintained by the local assessment
office pursuant to &#xA7;&#xA7; 58.1-3331 and 58.1-3332 and inform each property
owner that the records available and the procedure for accessing them are set
out in &#xA7;&#xA7; 58.1-3331 and 58.1-3332. In counties that have elected by
ordinance to prepare land and personal property books in alphabetical order as
authorized by &#xA7; 58.1-3301 B, such notice may omit reference to districts,
as provided herein.
			The following requirements shall apply to any notice of change in assessment
other than one in which the change arises solely from the construction or
addition of new improvements to the real estate. If the tax rate that will apply
to the new assessed value has been established, then the notice shall set out
such rate. In addition, whether or not the tax rate applicable to the new
assessed value has been established, the notice shall set out the tax rates for
the immediately prior two tax years, the total amount of the new tax levy, based
on the current tax rate at the time the notices are prepared, and the amounts of
the total tax levies for the immediately prior two tax years, based on the final
tax rates for those tax years multiplied by the final assessed values of land
and improvements for those tax years, and the percentage changes in the new tax
levy from the tax levies in the immediately prior two tax years.
			If the tax rate that will apply to the new assessed value has not been
established, then the notice shall set out the time and place of the next
meeting of the local governing body at which public testimony will be accepted
on any real estate tax rate changes. Additionally, in any county, city, or town
that conducts an annual or biennial reassessment of real estate or in which
reassessment of real estate is conducted primarily by employees of the county,
city, or town under direction of the commissioner of the revenue, if the overall
total assessed value of real property in the locality, excluding additional
assessments due to new construction or improvements to real property, would
result in an increase of one percent or more in the total real property tax
levied in the locality, the notice shall set forth the tax rate that would levy
the same amount of real estate tax as the previous year when multiplied by the
new total assessed value of real estate, excluding additional assessments due to
new construction or improvements to real property. If this meeting will be more
than 60 days from the date of the reassessment notice, then instead of the date
of the meeting, the notice shall include information on when the date of the
meeting will be set and where it will be publicized.

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

D. Notwithstanding the provisions of this section, if the address of the
taxpayer as shown on the tax record is in care of a lender, the lender shall
upon request furnish the county, city, or town a list of such property owners,
together with their current addresses as they appear on the books of the lender,
or the parties may by agreement permit the lender to forward such notices to the
property owner, with the cost of postage to be paid by the county, city, or
town.

HISTORY: Code 1950, § 58-792.01; 1973, c. 210; 1974, c. 179; 1975, c. 614;
1977, c. 594; 1984, c. 675; 2006, cc. 255, 509; 2007, cc. 344, 353; 2014, cc.
71, 802; 2015, cc. 151, 157; 2023, c. 667; 2024, cc. 14, 142.