Commissioner of Revenue

 

REASSESSMENTS

Virginia law requires periodic reassessments of real estate in every taxing jurisdiction. Chapter 32 of the Code of Virginia is devoted to real estate and the taxing thereof. This is an overview of this reassessment process. Virginia law mandates that all property shall be taxed. It further requires that all assessments be a fair market value. The process begins when the local governing body, The Board of Supervisors in Northampton County, calls for a reassessment. The scope of work is defined and a request for proposals is advertised. Bids are received, the contract is awarded and the appraisal company begins work. Sales and building costs are analyzed, value charts are developed. Each property is visited and inventoried. When the appraisal company completes its field work it mails out change of assessment notices to individual property owners. Persons aggrieved by their assessments may appeal to the assessors in informal hearings. The assessors will consider these appeals, re-visit the property if called for and make a final determination, re-send notices, changing or affirming the assessment. They will then prepare the "Reassessment Book" for signatures and turn it over to the Circuit Court and the Commissioner of the Revenue. The assessed values established during a general reassessment are "locked in" until another general reassessment is made.

Local boards of equalization are made up local citizen freeholders appointed by the circuit court. The board of equalization is a quasi-judicial body with specific legal powers in the matter of equalizing the burden of real estate taxation but has no other legal authority. The board of equalization is charged with; a) hearing or receiving complaints concerning objections in uniformity to the real estate assessment from any taxpayer or his agent or the county attorney; b) make public advertisement of its meeting; c) keep minutes of its meetings and notify the property owner, the commissioner of the revenue of any change; d) correct any known duplication or omissions in the assessment roll; e) conduct its meetings in public. Once the board has completed its work notices of change or affirmation are sent to property owners. The board turns over its work to the commissioner and they hold their final meeting. If a property owner appeals to the assessors and the board of equalization and are still dissatisfied with their assessment their next course of action would be a petition to the circuit court.

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2008 Reassessment Values

To check your 2008 reassessment click here or use the button on the upper left named REAL ESTATE MAPS. Once you have searched for your property the value listed represents the new 2008 value.

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Public Notice

Public Notice - Board of Equalization

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Northampton County Board Of Equalization Hearings

2008 NORTHAMPTON COUNTY
BOARD OF EQUALIZATION

Applications for hearings can be downloaded below or obtained from and returned to the Commissioner of the Revenues Office at:

16406 Courthouse Road
P O BOX 65
Eastville, VA 23347

Telephone: 757 678-0446 ext. 1 (If no answer you may leave a message or hang up and redial ext. 2)

Email: asayers@co.northampton.va.us

FAX 757 678-0483

Forms and Additional Info:

Application to Review (PDF)

Rules and Procedure (PDF)