What is the property tax appeal deadline in Virginia?

There's no single statewide date — each locality sets its own Board of Equalization filing deadline by ordinance under Va. Code §58.1-3378, ranging from around June 1 in Fairfax and Loudoun to December 1 in Richmond. Check your assessment notice, and note the statewide backstop: you can file in circuit court within three years (§58.1-3984).

Is my Virginia home assessed at market value?

Yes — at 100% of fair market value under the Virginia Constitution (Art. X §2) and Va. Code §58.1-3201. Don't divide your assessment by the state's assessment/sales ratio study; that study is oversight only and has no effect on your individual assessment.

Can the Virginia Board of Equalization raise my assessment?

Yes. Under Va. Code §58.1-3379 the board has an express duty of increasing as well as decreasing assessments, and a circuit-court appeal is heard de novo. Single-family homes don't get the appraisal protection commercial owners have, so file only when your comps clearly support a lower value.

State Guide

How to Appeal Your Property Taxes in Virginia (2026 Guide)

Published July 12, 2026

a row of brick buildings with trees in front of them — Photo by Thais Barros on Unsplash

If you own a home in Virginia, your city or county assessor sets its fair market value — what it would sell for — and that number drives your tax bill. Every year you have a window to challenge it, but in Virginia the exact deadline and the appeal body depend on where you live.

The Virginia deadline: set by your locality

Virginia has no single statewide appeal deadline. Each city and county sets its own Board of Equalization filing period by ordinance under Va. Code §58.1-3378 — so the date can range from around June 1 in Fairfax and Loudoun to December 1 in the City of Richmond. The only reliable source is your assessment notice; read it for the exact board deadline and how to apply.

Most localities also offer an administrative review with the assessor's office first — a quicker, informal correction step before the formal board. And there's a statewide safety net: even if you miss the local board, Va. Code §58.1-3984 lets you apply to your circuit court to correct an assessment, generally within three years. That court appeal is heard de novo — fresh, from scratch.

How Virginia assesses your home

Virginia taxes your home at 100% of its fair market value — mandated by the Virginia Constitution, Art. X §2, and Va. Code §58.1-3201 — so it is not a fractional-assessment state.

Category	Virginia
Assessment basis	100% of fair market value (Va. Const. Art. X §2; §58.1-3201)
Appeal deadline	Set by each locality (§58.1-3378) — e.g. ~June 1 Fairfax/Loudoun to Dec 1 Richmond; check your notice
Where you file	Local Board of Equalization (assessor review first); circuit court backstop
Assessment cap	None — Const. Art. X §2 requires full annual fair market value
Can the board raise your value?	Yes — express duty to increase as well as decrease (§58.1-3379)

One trap to avoid: Virginia's Department of Taxation publishes an assessment/sales ratio study (a statewide median often below 100%), but that study is school-funding and oversight only — it has no effect on your individual assessment, and dividing your assessment by it would fabricate a fake over-assessment. Virginia is a plain full-value state: your appeal contests the 100% fair market value directly, with comparable sales.

Building your case

Because the standard is your home's fair market value, the winning evidence is recent, nearby comparable sales — homes like yours in size, age, and condition — not listing prices or online estimates. Three or four solid comps with clear adjustments are far harder for a Board of Equalization to dismiss than a complaint that the number "feels high."

One Virginia-specific caution: under §58.1-3379 the Board of Equalization has the express, mandatory duty of "increasing as well as decreasing" assessments — it can raise your value on your own appeal — and a circuit-court appeal under §58.1-3984 is de novo, meaning the value can move in either direction there too. Single-family homeowners also don't get the certified-appraisal protection the code gives commercial and multifamily owners, so file only when your comps clearly support a lower value.

Filing at the local level

Virginia runs assessments and appeals locality by locality — all 95 counties and 38 independent cities set their own boards, deadlines, and filing mechanics. We're building out locality-specific guides with the exact office and deadline for each. In the meantime, use PROppeal to pull licensed comparable sales for your address and confirm your locality's filing period on your notice or with the assessor.

Get your case built

You don't need to wait on a locality-specific guide to start. PROppeal pulls licensed comparable sales for your address, values your home against Virginia's 100% fair market value standard (never the misleading ratio study), and gives you a straight answer on whether your assessment is out of line — in time to meet your locality's deadline.

Sources

Property tax rules and deadlines vary by jurisdiction and can change — verify with your county before relying on this.

See if your Virginia assessment is too high

PROppeal checks your case against real, recent comparable sales and gives you an honest verdict — then builds the board-ready letter to file, all in one price.

Check your case