Appeal Process

If you disagree with the assessed value as stated on your July 1, 2012 reassessment notice, you may schedule an informal appeal with this office by calling (757) 823-1343.

Requests for an informal appeal with the Office of the Real Estate Assessor must be received by end of business on Tuesday, May 8, 2012.

The deadline for filing a formal appeal to the Board of Review is end of business on Thursday, May 31, 2012.

Norfolk City Code, Sec. 24-195 Relief from assessments.

Any person aggrieved by any assessment made by the assessor appointed under this article may appeal such assessment.  In order to appeal the assessment for the current tax year, such appeal shall be filed with the assessor on or before May 8 of such tax year and or with the board of review of real estate assessments on or before the last business day in May of any year.  Appeals filed subsequent to the dates set forth in this section may be heard by the assessor at any time, but not by the board of review until the following year.  Any person, or the city, aggrieved by any assessment made by the assessor or by the board of review of real estate assessments may apply for relief in the manner provided by section 58.1-3980, et seq., of the Code of Virginia.

• In cases of an owner appealing the assessment on more than one property, an application must be filed for each parcel.
• The valuation of a property may only be discussed with the property owner or a duly authorized agent for the owner.  In cases of a representative of the owner requesting an informal or formal appeal, an original signed Letter of Authorization granted by the property owner is required.  The letter must specify the assessment year for which the authorization is granted.
• Pertaining to appeals for commercial properties, the original Letter of Authorization must be on the owner's letterhead.  The name and title of the person signing the authorization must be printed.  An original appeal packet and five(5) complete copies must be submitted prior to the end of business on May 31, 2012.

In accordance with Section58.1-3379.B of the Code of Virginia, “In all cases brought before the board, there shall be a presumption that the valuation determined by the assessor is correct.  The burden of proof on appeal to the board shall be on the taxpayer to rebut the presumption and show by a preponderance of the evidence that the property in question is valued at more than its fair market value or that the assessment is not uniform in its application and that it was not arrived at in accordance with generally accepted appraisal practices, procedures, rules, and standards as prescribed by nationally recognized professional appraisal organizations such as the International Association of Assessing Officers (IAAO) and applicabe Virginia law relating to valuation of property.”

Board of Review Application: Click here