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


Real estate assessments are based on the typical current selling price of comparable properties and reflect the action of buyers and sellers in the local market.  The Assessor's office is responsible for reviewing arms-length transactions and using the data to assess each property accordingly through mass appraisal methodology.  Sales information is gathered from recorded deeds, buyers, sellers, and real estate professionals.  This sale data is then compared to determine an assessment/sales ratio.  When the ratio gets below 100% a reassessment will take place to reset assessments closer to market value.  There are three valuation approaches: sale comparison, cost, or income.  For residential properties the sale comparison approach is typically used.  Factors to consider between homes are the differences in size, quality, condition, location, and other unique amenities.  For the 2022 reassessment the County utilized their in house services to analyze the real estate market and to assign assessed value to real property in an equitable manner. 
 


Assessment Timeline


Property is re-assessed every year and the assessed value is effective on January 1 of the valuation year (January 1, 2020, January 1, 2022, etc.).  Starting in 2022, Powhatan County will conduct a reassessment every year. 
 


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 surrounding area, or contains a factual error, the County has several appeal processes.
 
 First call the Assessor's Office and we can review your property record card information and discuss any concerns you may have. 



Assessor’s Informal Appeal

  1. After receiving your 2023 notice of assessment change, contained within the notice, are instructions on how to appeal your assessment. 
  2. All appeals will be forwarded  to our  Assessment department , and then to our Assessor/Appraiser for  review.  
  3. An appraiser/assessor with the county will contact the homeowner to discuss any valuation concerns.  

As a result of an appeal, assessments may increase, decrease, or reflect no change. Appeal results will be mailed within six weeks of the appeal.

The Assessor's appeal process deadline was March 10, 2023 and  has been completed and now ended.  
Real Estate Assessment Appeal Form

Board of Equalization (BOE) Appeal


 The owner/agent may appeal to the BOE by completing the Board of Equalization Appeal Form. BOE applications must be submitted (or postmarked) no later than April 30, 2023.  The BOE will be scheduling hearings in early  2023. 


The BOE is a panel of five qualified citizens appointed by the Circuit Court for the purpose of hearing real estate assessment appeals of assessments made during the current tax year.  
 
 The current assessment is presumed by law to be correct unless it is clearly shown to be in error.  Applicable law places the burden of proof on the taxpayer to show that the property in question is assessed inequitably with similar properties.  
  





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 can complete the Administrative Correction Form  and submit it to the Assessor'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 or email the complete form. For additional information:

  •  Call 804-598-3752


  •  Mail form to: 

 Assessor's Office 

 3834 Old Buckingham Rd

 Powhatan, VA 23139