Virginia Property Tax Appeal Guide | Property Tax Edge
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Virginia

Mid-Atlantic · 95 counties

Complete property tax appeal guide for Virginia homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Virginia Department of TaxationModerate to Appeal
0.78%
Effective Tax Rate
Rank #27 nationally
100%
Assessment Ratio
100% of fair market value
$383,700
Median Home Value
latest Census/ACS estimate
$2,790
Median Annual Tax
Per year
1

Very generous 3-year appeal window from tax due date

2

Northern Virginia (Fairfax, Arlington) has very high values — strong appeal opportunities

3

Elderly/Disabled Tax Relief programs vary by locality — check your county

Appeal Deadline

Set by your locality for the Board of Equalization — there is no statewide BOE deadline; circuit court is the later of 3 years from the last day of the tax year or 1 year from the assessment

Virginia has no single BOE date: §58.1-3378 lets each locality set it by ordinance (it may fall no earlier than 30 days after the assessor's objection period ends). 2026 examples — Fairfax County: administrative appeal April 1, BOE June 1; Arlington: assessments office March 1, BOE April 15; Loudoun: Commissioner of Revenue March 16, BOE June 1; Virginia Beach: BOE June 30. Fairfax confirms the administrative appeal is not a prerequisite to the BOE appeal. The generous window in §58.1-3984(A) is for CIRCUIT COURT only: the later of 3 years from the last day of the tax year, 1 year from the date of assessment, or 1 year from a final determination. Do not rely on it to skip your locality's board date.

Verified August 2026 against the official source · always confirm the current date with your county

Understanding Virginia's Assessment Ratio

100%
100% of fair market value

Virginia assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

How to Appeal Your Property Tax in Virginia

1

Contact your local Commissioner of Revenue or assessor informally

2

File with your local Board of Equalization by ITS deadline — set by local ordinance, not statewide (Fairfax June 1, Arlington April 15, Virginia Beach June 30)

3

Attend Board hearing

4

Appeal to Circuit Court — the later of 3 years from the last day of the tax year or 1 year from the assessment

Appeal Body
Board of Equalization → Circuit Court

Exemptions & Relief Programs

Homestead Exemption
No traditional homestead; localities may offer exemptions for elderly/disabled
Senior / Disabled Exemption
Elderly/Disabled Tax Relief: localities set their own programs; typically 65+ with income under $75,000

Key Statutes & Legal References

§
Va. Code §58.1-3201 (100% fair market value)
§
Va. Code §58.1-3984 (Circuit Court appeal)
§
Va. Code §58.1-3381 (Board of Equalization)

Virginia Property Tax Code

Governing Code
Code of Virginia — Title 58.1 (Taxation)
Assessment Authority
City/County Commissioner of Revenue or Assessor
Appeal Board
Board of Equalization
Assessment Cycle
Annual or biennial (varies by locality)

Key Statutes

Va. Code §58.1-3201
Assessment of Real Property
Requires assessment at 100% of fair market value.
Va. Code §58.1-3379
Board of Equalization
Establishes local boards of equalization for hearing assessment appeals.
Va. Code §58.1-3984
Appeal to Circuit Court
Provides the right to appeal to the Circuit Court.
Va. Code §58.1-3210
Elderly/Disabled Exemption
Authorizes localities to provide exemptions for elderly and disabled homeowners.

Major Exemptions

Elderly/Disabled Exemption
Age 65+ or disabled, income/asset limits
Varies by locality
Disabled Veteran Exemption
100% service-connected disability
Full exemption
Land Use Assessment
Agricultural, horticultural, forest, or open space use
Reduced value for qualifying land
Official Code

Virginia Appeal Tools

Use these tools to build your appeal case for Virginia:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Virginia Calculator

$
$
Assessment ratio: 100% · Rate: 0.78%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
Generous 3-year appeal window; Northern Virginia has very high values; locality-by-locality variation

Taxing Authority

Local Commissioner of Revenue / Assessor
Assessment Frequency
Annual

Ready to Appeal Your Virginia Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Virginia's assessment ratio study

How closely Virginia assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2024

The Virginia Assessment/Sales Ratio Study

Median ratio
75.17%

Cite your locality's median ratio and COD from Table 1 to the local Board of Equalization (§58.1-3378) or circuit court (§58.1-3984) — a locality median well below 100% supports scaling your assessment to the measured level.

Official Virginia dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Virginia

Virginia is a true supplemental-bill state: most localities issue a prorated supplemental bill when new construction is completed mid-year, and omitted property can be billed for up to 3 prior years. Appeal windows are generous (generally 3 years) compared with other states.

Supplemental assessment of new construction (prorated)

In localities adopting the ordinance: new buildings substantially completed or fit for use/occupancy before November 1 are assessed as of completion; tax for the year is prorated between pre- and post-completion value. Some localities (58.1-3292.1) assess quarterly. Repairs/additions adding $500+ in value are assessed like new buildings (58.1-3291).

Appeal window: Same remedies as regular assessments: administrative appeal to the commissioner of the revenue/assessor (58.1-3980) or application to circuit court (58.1-3984), each generally within 3 years of the last day of the tax year (or 1 year from final locality determination). Localities may also allow BOE review; no uniform short day-count.

Omitted taxes / omitted land assessment

Commissioner of the revenue finds land or improvements never entered on the land book, or any local tax not assessed (including erroneously low assessments due to omission).

Appeal window: Correction/appeal via 58.1-3980 administrative appeal or 58.1-3984 court application, generally within 3 years; treasurer may allow installment agreements up to 72 months on omitted taxes.

Correction of erroneous assessments / refunds

Erroneous assessment (factual error, duplicate, wrong owner, over-valuation) of local levies.

Appeal window: Apply to the commissioner of the revenue within 3 years of the last day of the tax year (58.1-3980); judicial correction within 3 years (58.1-3984); refunds ordered under 58.1-3990.

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

Build your Virginia appeal evidence packet

Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

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Virginia property tax appeals — frequently asked questions

When is the property tax appeal deadline in Virginia?+

In Virginia, the appeal window is Set by your locality for the Board of Equalization — there is no statewide BOE deadline; circuit court is the later of 3 years from the last day of the tax year or 1 year from the assessment. Virginia has no single BOE date: §58.1-3378 lets each locality set it by ordinance (it may fall no earlier than 30 days after the assessor's objection period ends). 2026 examples — Fairfax County: administrative appeal April 1, BOE June 1; Arlington: assessments office March 1, BOE April 15; Loudoun: Commissioner of Revenue March 16, BOE June 1; Virginia Beach: BOE June 30. Fairfax confirms the administrative appeal is not a prerequisite to the BOE appeal. The generous window in §58.1-3984(A) is for CIRCUIT COURT only: the later of 3 years from the last day of the tax year, 1 year from the date of assessment, or 1 year from a final determination. Do not rely on it to skip your locality's board date. Always confirm the exact date with your local local commissioner of revenue / assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Virginia?+

The general process: 1) Contact your local Commissioner of Revenue or assessor informally; 2) File with your local Board of Equalization by ITS deadline — set by local ordinance, not statewide (Fairfax June 1, Arlington April 15, Virginia Beach June 30); 3) Attend Board hearing; 4) Appeal to Circuit Court — the later of 3 years from the last day of the tax year or 1 year from the assessment. Appeals are heard by the Board of Equalization → Circuit Court.

What is the average property tax rate in Virginia?+

Virginia's effective property tax rate is about 0.78% of value — roughly $2,790 per year on the state's median home value of $383,700. Assessments are made at 100% of fair market value.

What exemptions can lower my property tax in Virginia?+

Common relief includes the homestead exemption (No traditional homestead; localities may offer exemptions for elderly/disabled) and senior relief (Elderly/Disabled Tax Relief: localities set their own programs; typically 65+ with income under $75,000). Eligibility and amounts vary — check with Virginia Department of Taxation.

Is it worth appealing my property taxes in Virginia?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.