Office of Reassessment
As of August 21, 2014, the 2014 Board of Equalization
has completed all hearings.
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.
• Final Reassessment values effective January 1, 2014.
• Late 2013 new construction Real Estate data collection completed in January.
• Court appoints the Board of Equalization (BOE) at the end of February.
• BOE term started March 5, 2014.
• Commissioner of the Revenue mailed Change in Assessment Notices in March for properties in easement and land use, and for late 2013 new construction.
• BOE hearing schedule set on March 18, 2014.
• Reassessment office staffed and reopened to schedule hearings on March 24, 2014.
• Board of Supervisor set tax rates early April.
• BOE held appeal hearings starting May 13, 2014.
• Treasurer mailed Real Estate Tax Bills in late April with first payment due June.
• The last BOE hearings were August 12, 2014.
• All BOE hearing results were mailed by August 12, 2014.
• Final BOE meeting on August 21, 2014 and Reassessment Office closes.
• Reassessment Notices mailed October 10, 2013.
• Informal BOA were held October 21, 2013 through December 6, 2013.
• Scheduling for BOA Hearings started October 11, 2013 and ends November 14 at 4:30 pm.
• Hearing Results mailed in late December.
• BOA term ended December 31, 2013.
• Reassessment complete.
• Real Estate sales analysis began in August.
• Field work for Real Estate data collection began in September.
• Board of Supervisors appointed Board of Assessors (BOA) in late 2012.
The Reassessment Office is closed until the summer of 2016 when the data
collection process starts for the 2018 Reassessment.
For any questions regarding current assessments, please contact the
Commissioner of the Revenue.