Assessment Appeals

Real property taxes are based on assessed value as determined by the County Assessor, and the tax rate set by the County Board. If you disagree with the value established by the Assessor, you can appeal to the Department of Real Estate Assessments and/or the Board of Equalization.

An assessment appeal is not a complaint about higher taxes. You must prove that your property’s market value is either inaccurate or unfair. Instructions and deadline dates for appeals are on the assessment notice you receive each January.  County assessors will gladly discuss your assessment and how it was derived. Please reach out to the assessment office before posting on social media.

State law puts the burden of proof on the property owner to demonstrate that the assessment is incorrect. You must have strong enough evidence to show that the Assessor’s value is incorrect. Stating that your property taxes are too high is not relevant testimony.

• The best way to judge the assessment of your property is to compare it to recent sales and assessments of surrounding properties.
• Establish what you believe your property is worth by comparing recorded arm length transaction sales (those sales where the buyers and sellers have no relationship to each other) of similar properties between January 1, 2025 and December 31, 2025.  In some instances, you may need to look at older sales. 
• Show that similar properties have inequitable values.

Assessment Appeal Steps

Administrative– Department Level

The first step of an administrative appeal is to fill out the “2026 Administrative Appeal” form.  An appraiser will then contact the owner to discuss their submission.  Field inspections will also be scheduled.  A decision about a value change will be analyzed and a decision will be communicated to you in writing. 

This administrative appeal process is designed to be a collaborative exercise in better understanding the assessment in a deliberate, professional, and rational manner. The efforts put forth by the citizens in maintaining this professional and rationale atmosphere through concentrating on the specifics involved enables this step to proceed in a timely manner.

*If the deadline falls on a weekend, appeals will be accepted until 4:30pm the following business day*

The deadline has passed for an administrative appeal.

Formal – Board of Equalization

Appeals are most often settled at the administrative level.  However, if you are not satisfied with the results of your informal review, you have another option.  The first level of formal appeal is to the Fauquier County Board of Equalization.  This is an independent, five member board, as authorized by the Code of Virginia, appointed by the Circuit Court Judge and trained by the Virginia Department of Taxation.  They have no connection to the Assessor’s Office, but may utilize the Assessor’s Office staff and information in reviewing appeals and setting up meetings.