Every four years, a general reassessment is conducted in accordance with Section 58.1-3252 of the Code of Virginia.  The 2026 reassessment will be conducted “in-house” by a dedicated department of County employees.  

The Attorney General's office opined that values adopted by the Board of Assessors who oversees the reassessment cannot be changed until the next reassessment without changes being made in the size of the property, new construction or rezoning. 

Assessments are based upon a sales study conducted during the most recent reassessment. Even though the market may change, the assessment remains the same until the next reassessment if there are no changes in acreage, zoning or new construction.

The last general reassessment became effective January 1, 2022. The next one will become effective January 1, 2026. For more information, visit the Reassessment Department web page.

After taxpayers receive their 2026 Notice of Assessment, there are two ways in which a property’s assessed value can be challenged.

Review of Assessment

A Review of Assessment is an internal review of the property’s assessment performed by Office staff.  During this process, a staff appraiser will discuss your concerns regarding the value of the property with the taxpayer, look at all pertinent sales and equity comparables, and inspect the property (interior or exterior inspection depending on the wishes of the property owner) to correct any factual errors on the property record.  

Appeal of Assessment

An Appeal of Assessment is a hearing before the Board of Equalization and Assessment Review to determine the value of the property.  During a Board hearing, state law puts the burden of proof on the property owner to show that the assessed value is incorrect.  The property owner, or an authorized representative of the property owner, presents evidence to dispute the assessed value of their property. After the presentations from both the property owner and the staff, the Board will make a final decision regarding the assessment.

The maps may be viewed online or at The Commissioner of the Revenue Office, 10 Courthouse Square, 2nd Floor, Warrenton. 

Yes, there is a program. See Real Estate Tax Relief Program. 

No. The taxes exempted on your dwelling and up to five acres are completely exonerated for as long as you apply and qualify for the program.

Land use is a program that defers taxes on property that is farmed for agriculture or horticulture purposes, kept in forest or is in an open space program. See Use Value Assessment Program. The taxes are deferred upon the property on which the owner makes application and that meets the qualifications of the program. 

Changes in use, rezoning to a more intense use (Title Sec. 58.1-3237) and the split off or subdivision of lots (Title Sec. 58.1-3241) can trigger rollback taxes. When rollback is issued, the taxes owed are based on the difference between land use value and fair market value for the current year, as well as the previous five tax years. Rollback taxes will equal the deferred tax, plus simple interest; currently at 10% per year.