April 24th, 2017

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Commissioner of the Revenue

Board of Equalization

    

 

The Virginia Code ensures every property owner the right to appeal their assessment. The City of Buena Vista is required to perform a general re-assessment of real estate property every five years. Property owners have the right to appeal immediately following any change in assessment.

 

There are three types of appeals:

 

The first type of appeal is an administrative review of assessments conducted by the Assessor. 

 

The second type of unresolved appeal is a review held by the Board of Equalization. The Board of Equalization is composed of three individuals who must reside and own real property in the City of Buena Vista; they are appointed each general re-assessment year by the Circuit Court. The application along, with any required documentation must be received in the Commissioner of the Revenue’s Office on or before the Board of Equalization filing deadline stipulated on the Assessment Notices. In all cases brought before the Board of Equalization, the valuation determined by the Assessor is presumed to be correct. The taxpayer bears the burden of proving that the property is valued at more than its fair market value, or that the value is not equalized with similar properties.

 

The third type of appeal is to apply to the Circuit Court for an adjusted assessed value. The decision to petition the court rests solely with the property owner and is not a recourse required by the City or the Commissioner of the Revenue’s Office.