                                 CODE OF VIRGINIA

SITTINGS; NOTICES THEREOF (§ 58.1-3378)

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:

1. The fair market value of real property shall be established by the board as
of January 1 of the applicable year; or

2. If a county or city has adopted July 1 as its tax day for real property
pursuant to &#xA7; 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.
			The 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
&#xA7; 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&#8217;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 &#xA7; 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&#8217;s proposed assessed value for the property.

HISTORY: Code 1950, § 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.