Code of Virginia

Title 58.1 Taxation

Chapter 32 – Real Property Tax

§ 58.1-3275. By whom reassessment made in cities and counties.

Every general reassessment of real estate in a city or county shall be made by (i) a professional assessor appointed by the governing body, who is either an employee qualified by the Department or an independent contractor holding valid certification issued by the Department; or (ii) a board of assessors of not fewer than three members, with not more than one member from each district for the election of a member of the governing body within such city or county appointed by the governing body. The assessors shall be designated on or after July 1 in the year immediately preceding the year in which the general reassessment of real estate is required to be made.

(Code 1950, § 58-786; 1976, c. 676; 1979, c. 577; 1983, c. 304; 1984, c. 675; 1985, c. 221; 1988, c. 896; 1994, c. 210; 2008, c. 540.)

Overview

The mission of the Office of the Assessor is to annually make equitable assessments at market value for the City through teamwork, while encouraging citizen participation in the process; to produce an assessment roll in accordance with the state code; and to provide accurate information to the public – all in a courteous, efficient, and professional manner.

Agency Overview – This office reassesses all real estate within the corporate limits to ascertain the market value as of January first of each year. The reassessment objective is to maintain an equitable assessment- sales ratio on all classes of property, correct property description errors and include till new construction value each year. Additional responsibilities include: creating and maintaining the land book; administering the Rehabilitation Program; maintenance of property database information; maintenance of current property ownership files; and maintenance of CIS layer information.

2011 Proposed Biennial Fiscal Plan