Appeal Process

Scheduling An Appeal

If you disagree with the assessed value as stated on your July 1, 2019 reassessment notice, you may schedule an informal appeal with this office by calling 757-823-1343. A request for hearing application is available for completion.

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.

Section 58.1-3379.B

In accordance with Section 58.1-3379.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 applicable Virginia law relating to valuation of property."

Additional Information

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 and be dated within that calendar year.

  • 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 and the authorizing signature must be notarized. An original appeal packet and five complete copies must be submitted prior to 5 p.m. EDT on May 29, 2018 or postmarked no later than May 31, 2018.
  • In order to comply with the Uniform Standards of Professional Appraisal Practice (USPAP), appraisals not specifically intended for the purpose of appealing assessment values cannot be accepted by the Assessor's staff or the Board of Review. Appraisals submitted for assessment appeal must now include the following:
    1. The "Purpose of the Assignment" must be stated as "developing market value for the appeal of ad valorem taxation value."
    2. The "Intended User" must state "The City of Norfolk Real Estate Assessor."

What to Expect at Your Formal Board of Review Hearing 

  • Appointments with the Board of Review are scheduled 15 to 20 minutes apart.
  • Appellants are given five minutes to present evidence showing that the proposed assessment does not represent fair market value or is not assessed uniformly and equitably with comparable properties.
  • Such evidence should include information such as photos, surveys, repair estimates and any other documents that support the reason for the appeal.
  • At the conclusion of the appellant's presentation, the Board will ask to hear evidence from the Assessor's staff in support of the proposed assessment. Copies of any documents presented to the Board will be available to the appellant upon request.
  • The Board will then ask questions of both the appellant and Assessor's staff in order to clarify any issues.
  • In most cases, the Board will then deliberate and provide a ruling immediately. For some cases; however, the Board may postpone its decision until a later date. They may ask for additional documents from either side, it may be necessary for them to conduct a field visit or they may wait until all appeals on similar properties have been heard.
  • Once the Board has concluded all scheduled appeal hearings and made their final rulings, decision letters will be mailed to the appellants on forms approved by the State Department of Taxation.

Informal Appeals

If you disagree with the assessed value as stated on your July 1, 2019 reassessment notice, you may request a property review to begin an informal appeal with this office by calling 757-823-1343. A request for Board of Review Application (PDF)  is available for completion. Click on the link to download the application. Please fill out, print and return the application to the mailing address provided. If you are not satisfied with the results of an informal appeal, a formal appeal may be initiated.

Formal Appeals

The Board of Review of real estate assessments is made up of Circuit Court appointed, real estate knowledgeable property owners, and serve to hear appeals on behalf of the city of Norfolk.

Appeals for Commercial Properties

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 and the authorizing signature must be notarized. An original appeal packet and five complete copies must be submitted prior to 5 p.m. EDT or postmarked no later than May 31, 2019.