Mission

Reassessment:
Every four years, a general real estate reassessment is conducted in accordance with Section 58.1-3252 of the Code of Virginia. An appraisal firm (County approved) is contracted to reappraise every parcel at its fair market value, which is based upon a sales study completed by the appraisal company. These assessments are effective for four years unless a change is made such as boundary adjustment, division of property, change in zoning, court orders, and new construction.

The Board of Assessors: The five member Board of Assessors (BOA) representing each Magisterial District is appointed by the Board of Supervisors. The BOA term is limited to the completion and establishment of the values during a Reassessment.

The Board of Equalization:
The Board of Equalization (BOE) is appointed by the Circuit Court after the completion a reassessment. Members made up of Fauquier County residents are broadly representative of the community with a majority being freeholders, and at least 30 percent being current or former professionals in the real estate, construction, financial, or legal fields.

In accordance with Chapter Nineteen of Title 58.1 of the Code of Virginia, the BOE is tasked with the following:

- To hear or receive complaints concerning the fair market value or uniformity of real estate assessments from any taxpayer or his agent;
- To correct any errors or omissions;
- To correct any known duplication or omissions in the assessment roll.
- To make public advertisement of its meetings and keep minutes of such meetings.

In all cases brought before the BOE, the valuation determined by the assessors is presumed to be correct. The taxpayer bears the burden of proving that the property is valued at more than its fair market value, that the assessment is not uniform in its application, or that the assessment is otherwise not equalized.

Key Dates

2012:
• Real Estate sales analysis begins in August.
• Field work for Real Estate data collection begins in September.
• Board of Supervisors appoints Board of Assessors (BOA) in late 2012.

2013:
• Reassessment Notices mailed in October.
• Informal BOA Hearings held in October - December timeframe.
• Hearing Results mailed in late December.
• BOA term ends late December.
• Reassessment complete.

2014:
• Final Reassessment values effective January 1, 2014.
• Court appoints the Board of Equalization (BOE) in January.
• BOE holds formal hearings from February through mid-June.
• Late 2013 new construction Real Estate data collection completed in January.
• Commissioner of the Revenue mails Change in Assessment Notices in March for properties in easement and land use, and for late 2013 new construction.
• Board of Supervisor sets tax rates in late March/early April.
• Treasurer mails Real Estate Tax Bills in May with first payment due June.
• BOE term ends in late June.
• Reassessment Office closes in late June.

The Reassessment Office follows the County’s holiday schedule and inclement weather schedule. Please note that the County and the Schools do NOT follow the same schedules.

County delayed opening and closure alerts can be found under What’s New on the County’s main webpage.