On June 6, 2017, the Warren County Board of Supervisors approved entering into a contract with Wingate Appraisal Service for the County's 2019 General Reassessment. Previously, the Board elected to conduct its general reassessments at four-year intervals, the previous one going into effect in 2015. Wingate Appraisal completed the property assessments by the beginning of November 2018, and affected property owners had the opportunity to appeal their reassessment to the County's Professional Assessor, who was approved by the Virginia Department of Taxation. The Assessor heard appeals in December and notified owners of the result of their appeal in January 2019.
Owners who are still aggrieved at the amount of their final property reassessment following hearings by the Assessor may appeal once more to the Board of Equalization (BOE). The burden of proof shall be upon a taxpayer seeking relief to show that the property in question is valued at more than its market value, that the assessment is not uniform in its application, or that the assessment is otherwise not equalized.
- Appeals to the BOE can be based on Inequity of Assessment or Unreasonable Market Value.
- Taxpayers may appeal to the BOE even if they did not appeal to the Assessor.
- A completed Appeal Application (PDF) is recommended, but not required, to appear before the BOE.
- If you are a representative appealing on behalf of the owner of record, you must submit a Letter of Authorization (PDF) with your completed application from the owner, signed and notarized.
- The deadline for application is February 27, 2019.
- Please CLICK HERE to view the appeal hearing dates set for the BOE (updated April 1, 2019).
- Citizens may choose to appear before the BOE or send in their application via email, mail, or fax and have it presented to the BOE for consideration.
- All decisions rendered by the BOE are mailed to the homeowners at the conclusion of the hearing dates.
If any person assessed with local taxes, aggrieved by any such assessment and missed previously held hearings by the County's Professional Assessor and the Board of Equalization may within three (3) years from the last day of the tax year for which any such assessment is made, apply for relief to the Circuit Court of Warren County as allowed by Section 58.1-3350 of the Code of Virginia. The property owner will be bound by the rules of the Circuit Court in filing a petition.
For questions regarding the 2019 General Reassessment, please use the following contact information:
- Phone: (540) 635-3184 / (540) 635-2651
- Fax: (540) 636-8280
- Email: email@example.com