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2011 SESSION
11100116DPatrons-- Iaquinto, Athey, Bell, Richard P., Byron, Carrico, Cole, Comstock, Cosgrove, Cox, M.K., Howell, W.J., Hugo, Joannou, Knight, LeMunyon, Lingamfelter, Massie, Purkey, Rust, Scott, E.T., Stolle and Villanueva; Senators: McWaters, Northam, Puckett and Puller
Be it enacted by the General Assembly of Virginia:
1. That §§ 58.1-3379, 58.1-3381, and 58.1-3984 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-3379. Hearing complaints and equalizing assessments.
A. The board shall hear and give consideration to such complaints and shall adjust and equalize such assessments and shall, moreover, be charged with the especial duty of increasing as well as decreasing assessments, whether specific complaint be laid or not, if in its judgment, the same be necessary to equalize and accomplish the end that the burden of taxation shall rest equally upon all citizens of such county or city.
B. In all cases
brought before the board, there shall be a presumption that the valuation
determined by the assessor is correct, and the board shall be advised that it
is not necessary that the taxpayer show that the assessment is a result of
manifest error or disregard of controlling evidence, but rather that the
standard of proof is in accordance with subsection C.
CB. The burden of proof shall be
upon the assessor when a taxpayer seeking seeks relief to
show that because
the property in question is valued at more than its fair market value, that
the assessment is not uniform in its application, or that
the assessment is otherwise not equalized. In order to receive
relief, the taxpayer must produce substantial evidence that the valuation
determined by the assessor is erroneous and 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). Mistakes of
fact, including computation, that affect the assessment shall be deemed not to be
in accordance with generally accepted appraisal practice. The fact that the
assessor did not make a physical examination of the property in question, except when such is required pursuant to § 58.1-3280, shall not be considered
in determining whether the assessor meets his burden of
proof under this section.
DC. In any case before the board
concerning a taxpayer's complaint in which the commissioner of the revenue or
other local assessing officer requests the board to increase the assessment
after the taxpayer files an appeal to the board on a commercial, multifamily
residential, or industrial property, the commissioner or other officer shall
provide the taxpayer notice of the request not less than 14 days prior to the hearing
of the board. Except as provided herein, if the taxpayer contests the requested
increase, the assessor shall either withdraw the request or shall provide the
board an appraisal performed by an independent contractor who is licensed and
certified by the Virginia Real Estate Appraiser Board to serve as a general
real estate appraiser, which appraisal affirms that such increase in value
represents the property's fair market value as of the date of the assessment in
dispute. The provisions of this subsection that require that the assessor
provide the board with an appraisal shall not apply if (i) the requested
increase is based on mistakes of fact, including computation errors, or (ii)
the information on which the commissioner or other officer bases the requested
increase was available to, but not provided by, the taxpayer in response to a
request for information made by the commissioner or other officer at the time
the challenged assessment was made.
ED. The commissioner of the
revenue or other local assessing officer of such county or city shall, when
requested, attend the meetings of the board, without additional compensation,
and shall call the attention of the board to such inequalities in real estate
assessments in his county or city as may be known to him.
FE. Every board of equalization
may go upon and inspect any real estate subject to adjustment or equalization
by it.
GF. The burdens and standards
set out in subsections subsection B and C
shall apply in hearings before the board and nothing contained in this section
shall be construed to change or have any effect upon the burdens and standards
applicable to applications to correct erroneous assessments filed with circuit
courts pursuant to §§ 58.1-3984 through 58.1-3987.
§ 58.1-3381. Action of board; notice required before increase made.
A. The board shall hear and determine any and all such petitions and, by order, may increase, decrease or affirm the assessment of which complaint is made; and, by order, it may increase or decrease any assessment, upon its own motion. No assessment shall be increased until after the owner of the property has been notified and given an opportunity to show cause against such increase, unless such owner has already been heard.
B. Any determination of the assessment by the board shall be
deemed presumptively correct for the succeeding two years unless the assessor
can demonstrate by clear and convincing evidence that a substantial change in
value of the property has occurred. This subsection
shall apply to the City of Virginia Beach.
§ 58.1-3984. Application to court to correct erroneous assessments of local levies generally.
A. Any person assessed with local taxes, aggrieved by any such
assessment, may, unless otherwise specially provided by law (including, but not
limited to, as provided under (i) § 15.2-717 and (ii) § 3 of Chapter 261 of the
Acts of Assembly of 1936 (which was continued in effect by § 58-769 of the Code
of Virginia; and now continued in effect by § 58.1-3260), as amended by Chapter
422 of the Acts of Assembly of 1950, as amended by Chapter 339 of the Acts of
Assembly of 1958, and as amended by the 2003 Regular Session of the General
Assembly), (a) within three years from the last day of the tax year for which
any such assessment is made, (b) within one year from the date of the
assessment, (c) within one year from the date of the Tax Commissioner's final
determination under § 58.1-3703.1 A 5 or § 58.1-3983.1 D, or (d) within one
year from the date of the final determination under § 58.1-3981, whichever is
later, apply for relief to the circuit court of the county or city wherein such
assessment was made. The application shall be before the court when it is filed
in the clerk's office. In such proceeding proceedings, except for proceedings seeking relief from real property taxes,
the burden of proof shall be upon the taxpayer to show that the property in
question is valued at more than its fair market value or that the assessment is
not uniform in its application, or that the assessment is otherwise invalid or
illegal, but it shall not be necessary for the taxpayer to show that
intentional, systematic and willful discrimination has been made. In proceedings seeking relief from real property taxes, the burden of proof shall be upon the county
or city to show that the property in question is valued at
its fair market value or that the assessment is uniform in its application, or
that the assessment is otherwise valid or legal. The
fact that the assessment did not include a physical examination of the property in question, except when such is required pursuant to § 58.1-3280, shall not be considered in determining whether the county
or city meets its burden
of proof.
The proceedings A proceeding under
this section shall be
conducted as an action at law before the court, sitting without a jury. The
county or city attorney, or if none, the attorney for the Commonwealth, shall
defend the application.
B. In the event it comes or is brought to the attention of the commissioner of the revenue of the locality that the assessment of any tax is improper or is based on obvious error and should be corrected in order that the ends of justice may be served, and he is not able to correct it under § 58.1-3981, the commissioner of the revenue shall apply to the appropriate court, in the manner herein provided for relief of the taxpayer. Such application may include a petition for relief for any of several taxpayers.
2. That the provisions of this act are applicable to tax years beginning on or after January 1, 2011.