Updated – 7/22/2024: Hearing dates for September and October have been added.
Updated – 6/25/2024: The hearing date of August 19, 2024, has been cancelled.
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The Board of Equalization (BOE) has set the following dates to hear appeals to challenge real property valuations:
June 27
July 8,10,11,12,15,16
August 5, 8, 9, 12, 15, 19, 29, 30
September 26, 27
October 17, 24, 25
Applications to the Board of Equalization for adjustments to assessments must be received by the Board no later than September 1, 2024. The BOE will dispose of all applications no later than October 31, 2024.
If you presented an informal appeal to the Reassessment Office and were not satisfied with the outcome or if you would like to start a completely new appeal, you may do so by scheduling your hearing appointment. To schedule a hearing with the BOE, please go to the BOE hearing calendar to find and schedule an available time – https://calendly.com/augusta-boe/hearing.
The BOE presumes that the reassessed value on your notice is correct.
At the hearing, the taxpayer or agent must present clear evidence that the assessment of the property is not uniform with the assessments of other similar properties or that the property is assessed in excess of its fair market value. Comparable sales data, property information, and details on incorrect property statistics must be presented in an appeal to the BOE.
After reviewing the in-person or written appeal, the BOE will determine whether to increase, decrease, or affirm the assessment.
Find more information on how to successfully appeal to the BOE at www.AugustaCountyVA.gov/BOEappeal.
Come Prepared to Present Your Appeal
You are strongly urged to submit your material to the BOE in advance of your hearing. Submitting your materials for review as soon as possible will be to your benefit. Please submit documentation to boe@co.augusta.va.us or mail to Commissioner of the Revenue, ATTN BOE, P.O. Box 959, Verona, VA 24482.
There are only three reasons you can use to appeal your property’s assessment and, when you schedule your hearing, you will be asked to identify the reason(s) for your appeal:
- Fair Market Value: Property is assessed greater or less than its fair market value as indicated by a review of comparable properties.
- Lack of Uniformity: The assessment is out of line generally with similar properties.
- Errors in Property Data: Assessment is based upon inaccurate information concerning the property such as lot size, square footage, and condition of property, flood plain, topography, zoning, etc.
An appeal must include specific market reasons why you believe the assessor’s valuation is incorrect. Statements that the assessor’s valuation is too high or property taxes are excessive are not sufficient.
You must be specific as to why the assessed value does not reflect fair market value.
Examples might include:
- Recent appraisal of your property.
- Excessive deterioration of your property.
- Sales of similar properties reflecting a lower value for your property.
Comparing the assessment, percentage of increase or other uniformity issue alone is not sufficient to win your case. You must provide market evidence demonstrating the comparison properties are valued at 100% true and fair market value, while your parcel is not valued at 100% true and fair market value.
Your appeal must include the following information:
- Parcel number(s) of the property you are appealing.
- County assessor’s determination of value(s).
- Your estimate of value(s).
- Comparable sales or other supporting evidence you wish to include.
Additional info can be found www.AugustaCountyVA.gov/BOEappeal.
Resources for Developing your Appeal
To schedule a hearing time with the BOE online and find suggestions of evidence to consider for presenting your case: www.AugustaCountyVA.gov/BOEappeal
For an overview of the reassessment process: www.AugustaCountyVA.gov/reassessment
To access the 2024 reassessed values online and find comparable sales: www.AugustaCountyVA.gov/RealEstateDatabase
Appeal to the Circuit Court
A property owner or agent may appeal to the Circuit Court without first appealing to the BOE. Appeals to the Circuit Court are a judicial procedure and filings are made to the Clerk of the Circuit Court. Complaints or applications should be filed with the Circuit Court Civil Division in person. Please call the Court Clerk's office at 540-245-5321 for more information.