Assessment Appeals Process

Every effort has been made to assess your property on a fair and equitable basis. However, if you feel the assessment value shown does not represent the present market value of your property, or the assessed value is not uniform (in-line) with similar properties in your area, you may make an appointment to discuss your assessment. Values may be raised, lowered or remain the same during these hearings in order to maintain equalization.

Value Determination
The citizens of the County determine the value of real estate in Powhatan County by buying and selling properties in arms-length transactions, thus creating the real estate market. The County utilizes the services of a third-party assessment firm to interpret the real estate market to assign assessed value to real property in an equitable manner.

Assessment Timeline
Property is assessed every other year and the assessed value is effective on January 1, the valuation date (January 1, 2010, January 1, 2012, January 1, 2014, January 1, 2016, etc.). Notices are sent to all property owners by November 5th preceding the valuation date.

Appeal Process
If a property owner believes that the assessed value does not represent fair market value, is not equitable with similar properties in the County, or contains a factual error about the property, the County has several appeal processes.

Assessor’s Appeal
  1. This process is complete for 2016 and is no longer available.
  2. The owner or their agent (owner/agent) may request an Assessor’s Appeal by completing an Assessment Appeal Form.
  3. The Assessment Appeal Form is due to the Board of Equalization Clerk (BOE Clerk) no later than December 9, 2015.
  4. The Assessor will respond to all appeals by December 31, 2015.

As a result of an appeal, assessments may increase, decrease, or reflect no change.

  
Board of Equalization (BOE) Appeal
 
  1. The owner/agent may appeal to the BOE by completing the Board of Equalization Appeal Form. Board of Equalization Appeal Form (process ended March 31, 2016)
  2. The Board of Equalization Appeal Form is due to BOE Clerk no later than March 31, 2016.
  3. The owner/agent may appeal to the BOE without first appealing to the assessor.
  4. State law puts the burden of proof on the property owner to show that the assessment is inaccurate or inequitable. (Virginia Code §58.1-3379).
This process has ended as of March 31, 2016.
 
Circuit Court
The owner/agent may appeal the assessed value to the Circuit Court of Powhatan County. This is not an administrative procedure and filings are made to the Clerk of the Circuit Court. The owner/agent may appeal to the Circuit Court without first appealing to the assessor or the BOE.

Administrative Corrections (Factual Errors Only)
If a property record includes factual errors, the owner/agent completes the Administrative Correction Form and submits it to the Commissioner of Revenue’s Office. Factual errors may be corrected at any time and may result in an increase, decrease, or no change to an assessed value.

Submission Methods & More Information
You may mail, email or fax the complete form. For further information:
  • Call 804-598-5619
  • Fax 804-598-1532
  • Mail to:
    • 3834 Old Buckingham Road
      Suite C
      Powhatan, VA 23139
  • Send your questions by email