The Value On Your Tax Bill
Va. Code 58.1-3379 — the board of equalization presumes the assessment correct, and the taxpayer rebuts it by a preponderance
The presumption. In every case before the board of equalization, the assessor's valuation is presumed correct. The taxpayer carries the burden of showing by a preponderance of the evidence that the property is valued at more than its fair market value, or that the assessment is not uniform and was not arrived at under generally accepted appraisal practices.
Mistakes of fact. A mistake of fact, including a computation, that affects the assessment is deemed not to be in accordance with generally accepted appraisal practice.
The assessor's records. In an appeal of residential property with fewer than four units, on written request the assessing officer provides copies of the assessment records within 15 days. If not, the officer presents those records and testimony on the method first at the hearing, before the taxpayer's evidence.
Up as well as down. The board adjusts and equalizes assessments and is charged with increasing as well as decreasing them where needed to equalize, whether or not a complaint is made.
What happens after the first level of review, and the exemptions that change what is owed, are set out in other sections that are not on this page. Whether a particular assessment can be lowered is a question for a licensed Virginia attorney or appraiser.
Sources for this section (1)
- Va. Code 58.1-3379 — Hearing complaints and equalizing assessments
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Virginia attorney.