Tax Code Reference
Effective Rate: 0.78%
Virginia
Property Tax Code
Code of Virginia — Title 58.1 (Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Virginia.
Quick Facts
Assessment Authority
City/County Commissioner of Revenue or Assessor
Appeal Board
Board of Equalization
Assessment Ratio
100% of fair market value
Assessment Cycle
Annual or biennial (varies by locality)
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
Assessment System
Governing CodeCode of Virginia — Title 58.1 (Taxation)
Assessment AuthorityCity/County Commissioner of Revenue or Assessor
Assessment Ratio100% of fair market value
Assessment CycleAnnual or biennial (varies by locality)
Appeal System
Appeal BoardBoard of Equalization / Circuit Court
Appeal DeadlineSet 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
Key Notes for Virginia
Virginia's property tax system is highly decentralized — each city and county sets its own rates and has its own assessment office. The appeal process varies by locality.
Hearing Types Available
1
Local assessor review2
Board of Equalization3
Circuit CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Incorrect classification
Denial of exemption