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2011 SESSION

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HB 1588 Real property tax assessments; appeals.

Introduced by: Salvatore R. Iaquinto | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Real property tax assessments; appeals.  Specifies that the burden of proof is on a taxpayer, when he appeals the assessment of real property to a board of equalization or to a circuit court, to show by a preponderance of the evidence that the property in question is valued at more than fair-market value or the assessment is not uniform in its application. The bill includes requirements on assessors to provide certain notice and to furnish certain information in appeals of assessments.  The bill is applicable to tax years beginning on or after January 1, 2012.

SUMMARY AS INTRODUCED:

Real property tax assessments; appeals.  Transfers the burden of proof from the taxpayer to the assessor when a taxpayer appeals the assessment of real property to a board of equalization, and transfers it from the taxpayer to the locality when such appeal is to a circuit court. The bill also extends statewide provisions regarding boards of equalization currently applicable only to the City of Virginia Beach. The bill is applicable to tax years beginning on or after January 1, 2011.